Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
A state tax department issued approximately 6,000 GST demand notices to traders based on UPI transaction data, alleging non-registration despite turnover thresholds requiring GST registration. The notices are preliminary, allowing recipients to respond with evidence of exemptions or compliance before final demands are made. Traders' associations protested, calling for strikes and boycotts of digital payments, citing confusion and lack of prior warning. The tax authority emphasized the legality and procedural fairness of the notices, stating they follow natural justice principles and offer multiple opportunities for response and clarification. Concerns were raised about the use of UPI data alone without distinguishing exempt goods or services, leading to calls for clearer guidelines, better communication, and nuanced enforcement to prevent undue hardship on small traders. The department affirmed ongoing efforts to educate and assist traders regarding GST obligations.
A state tax department issued approximately 6,000 GST demand notices to traders based on UPI transaction data, alleging non-registration despite turnover thresholds requiring GST registration. The notices are preliminary, allowing recipients to respond with evidence of exemptions or compliance before final demands are made. Traders' associations protested, calling for strikes and boycotts of digital payments, citing confusion and lack of prior warning. The tax authority emphasized the legality and procedural fairness of the notices, stating they follow natural justice principles and offer multiple opportunities for response and clarification. Concerns were raised about the use of UPI data alone without distinguishing exempt goods or services, leading to calls for clearer guidelines, better communication, and nuanced enforcement to prevent undue hardship on small traders. The department affirmed ongoing efforts to educate and assist traders regarding GST obligations.
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