Tag Archives: Goods and Service Tax

CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order

By | October 8, 2026
0 Comment

CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as an SGST turnover reconciliation scrutiny under Section 6(2)(b) of the CGST/DGST Act. Whether an… Read More »

Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied.

By | September 26, 2026
0 Comment

Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied. Issue Whether a supplementary or differential refund claim under the inverted duty structure is maintainable for tax periods where an initial refund was granted, provided the substantive conditions under Section 54 of the CGST Act and the procedural framework under… Read More »

Registration requirements under GST

By | October 9, 2016
0 Comment

Registration requirements under GST Turnover for GST Registration of New taxable person :– Every supplier shall be liable to be registered under GST in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds Rs 20 lakhs. (as per GST Council decision). However, if supplier is engaged in business… Read More »