Judgement

AAR ruled that GST is payable under the Reverse Charge Mechanism on reimbursement of foreign patent filing expenses, even when the patent is filed abroad for a director.

GST Payable Under RCM on Foreign Patent Filing Expenses: AAR Clarifies

Karnataka High Court permits amendment of wrong GSTIN entries to enable buyer’s ITC claim

GST Portal Must Allow Rectification of Bonafide GSTR-1 Errors With No Revenue Loss

Gujarat High Court directs GST refund holding software consultancy as export of services

IT Services to Foreign Parent Are Not Intermediary Services Under GST

Punjab & Haryana High Court bars excess blocking of Electronic Credit Ledger under Rule 86A

Negative Blocking of GST Credit Beyond Available Balance Is Illegal

High Court rules that GST authorities cannot recover refund under Section 73 once the refund order has been upheld by the appellate authority under Section 107

GST Authorities Cannot Reopen Refund Through Section 73 After Appellate Confirmation

Allahabad High Court directs GSTN to improve its portal for better accessibility and ease of use, ensuring timely tax compliance for businesses.

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GST Payable Under RCM on Foreign Patent Filing Expenses: AAR Clarifies

GST Portal Must Allow Rectification of Bonafide GSTR-1 Errors With No Revenue Loss

IT Services to Foreign Parent Are Not Intermediary Services Under GST

Negative Blocking of GST Credit Beyond Available Balance Is Illegal

GST Authorities Cannot Reopen Refund Through Section 73 After Appellate Confirmation

High Court Directs GSTN to Improve Portal for Better User Experience and Business Support