Judgement

The HC holds that the refund of accumulated ITC under IDS as per Section 54(3)(ii) cannot be denied simply because the input and output supplies are identical or taxed at the same rate.

ITC Refund under IDS Cannot Be Denied Merely Because Input Output Goods are identical

Articles

Chaudhary said that based on inputs from CBIC field offices, most of the benefits from the GST rate cuts have been passed on to the final consumers.

Rs 88.74 Crore Spent on GST Bachat Utsav: Pankaj Chaudhary

Appellate Authority holds it has no power to condone delay beyond statutory limit under Section 100(2) of the CGST Act.

GST: Authority for Advance Ruling Says It Cannot Condone Delay Beyond 30 Days

Top ten common reasons why the GST Department sends notices to taxpayers.

Why GST Notices Are Issued: 10 Common Mistakes Taxpayers Make

The court directed that the time between the original notice and the receipt of the court's judgment should not be counted when calculating the limitation period.

Kerala High Court Quashes GST Notice Issued for Multiple Financial Years

A comprehensive guide to the key GST compliances and deadlines taxpayers must complete before March 31, 2026.

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ITC Refund under IDS Cannot Be Denied Merely Because Input Output Goods are identical

Rs 88.74 Crore Spent on GST Bachat Utsav: Pankaj Chaudhary

GST: Authority for Advance Ruling Says It Cannot Condone Delay Beyond 30 Days

Why GST Notices Are Issued: 10 Common Mistakes Taxpayers Make

Kerala High Court Quashes GST Notice Issued for Multiple Financial Years

Closing FY 2025-26? Here Are Critical GST Compliances Before March 31