Judgement

The Court held that the tax authorities had no jurisdiction to initiate proceedings under Section 73 for a period before the implementation of GST.

GST: High Court Quashes Ex- Parte Order passed for GSTR-3B and 26AS mis-match

The court cited previous judgements, where it was concluded that if the machinery is being transferred from one unit to another and there is a mistake, it cannot be attributed to tax evasion as the sale is not involved.

Mistake in E-Way Bill During Stock Transfer Cannot Be Attributed to Tax Evasion: Allahabad HC

News

Understand the key GST violations that can lead to a frozen bank account and the steps to unfreeze it.

When Can the GST Department Freeze Your Bank Account? A Complete Guide for Taxpayers

As per the Kerala AAR, the applicant is eligible to claim the input tax credit (ITC) on the invoices for the month of June 2022, only if the ITC is availed by November 30, 2023.

GST ITC not allowed for pre-registration period Invoices: AAR

The applicable GST rate is 5% (2.5% CGST + 2.5% SGST) without ITC on constructional services for residential apartments (other than the affordable units), as per Notification No. 03/2019 dated 29.03.2019

5% GST Applicable on Construction of Landowner’s Share of Residential Flats: AAR

GSTN has issued a new advisory making it mandatory for taxpayers to submit their bank account details under Rule 10A, with strict consequences.

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GST: High Court Quashes Ex- Parte Order passed for GSTR-3B and 26AS mis-match

Mistake in E-Way Bill During Stock Transfer Cannot Be Attributed to Tax Evasion: Allahabad HC

When Can the GST Department Freeze Your Bank Account? A Complete Guide for Taxpayers

GST ITC not allowed for pre-registration period Invoices: AAR

5% GST Applicable on Construction of Landowner’s Share of Residential Flats: AAR

GSTN Issues New Advisory on Mandatory Bank Account Submission Under Rule 10A