Latest update 23.03.2024

GST, the landmark tax reform, stabilises after a rocky start

As the Indian electorate goes to vote to choose candidates for the 18th Lok Sabha, the ruling NDA government will be showcasing the roll-out and implementation of the Goods and Services Tax (GST) as one of its significant achievements. Read more

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Lawgics – Judgment No. 95

The petitioner was aggrieved by the fact that he has been denied Input Tax Credit in the assessment of GST for the year 2018-19. The denial of ITC was on account of mismatch between GSTR-2A and GSTR-3B. Read more

Hindustan Zinc gets Rs.91 crore GST demand, Company plans legal challenge

Hindustan Zinc Limited (HZL), disclosed that it has received an order from the Additional Commissioner, Central Excise and CGST Commissionerate, Udaipur, demanding payment under the CGST Act, 2017, as per a regulatory filing. The company has been directed to pay Rs.91,90,16,104 as GST, along with an equivalent amount of penalty and applicable interest. Read more

Billionaire Businessmen Arrested In Multi-Crore GST Fraud Case In Noida

In a breakthrough in the Goods and Services Tax (GST) fraud case, the Noida Police on Wednesday said it has arrested two Haryana-based “billionaire businessmen” who allegedly masterminded the multi-crore revenue loss to the exchequer. Read more

Move at the earliest to a three-slab system in GST: Rangarajan

A road-map must be drawn up for rationalising GST slabs says C Rangarajan, former Chairman, Economic Advisory Council to the Prime Minister and former RBI Governor Read more

No GST for women’s hostels, not commercial activity

Pointing out that rentals attract GST only if the rented building is used for commercial purposes, Madras High Court has quashed GST demand on hostels for working women and girls. Read more

How innovative solutions can help fix the Sec 43B conundrum for MSMEs

Despite their significant role in the socioeconomic development of the country, MSMEs face multiple challenges, including poor access to finance and working capital requirements. To safeguard the interest of the MSMEs, the government introduced section 43b(h), of the Income tax Act last year. Read more

Rates for tax deduction at source (TDS) Income tax

The Income Tax Department has release the TDS rates for Assessment Year 2025-26 Read more

Amendments under Interest Equalization Scheme

DGFT issued Trade Notice No. 40/2023-24 dated 20.03.2024 regarding amendments under interest equalization scheme. Read more

Postponing implementation of deduction for expenses only when payments actually made very unlikely

As model code of conduct is in operation, postponing the implementation of amendment in Income Tax Act related with deduction on timely payments to micro and small enterprises seems very unlikely. Read more

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