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Goods and Services Tax : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
Goods and Services Tax : Bombay HC granted ad-interim protection against a Section 122(1A) CGST penalty, finding a prima facie case for an independent dire...
Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...
Goods and Services Tax : GST AAAR West Bengal held that sun-cured, graded, bundled, or butted tobacco leaves retaining their essential character remain tax...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
Payment of GST during a Section 65 audit does not automatically invoke Section 74. The department must independently establish fraud, wilful misstatement, or suppression with evidence.
Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, subject to verification.
Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and reclassification.
Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST authority certification is unnecessary.
Madras HC upheld Section 74 proceedings, finding prima facie excess ITC availment and unpaid GST under RCM on foreign booking agency commissions.
Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available for utilization, not cash refund.
Allahabad HC denied bail in an alleged GST fraud case, holding that prima facie material indicated involvement and the gravity of the offence warranted rejection.
Principal Sessions Court, Chennai rejected bail under Section 132 CGST Act, holding prima facie material and the need for custodial investigation justified arrest.
Explore how Section 53 enables destination-based GST revenue settlements and how Section 16(2)(c) safeguards States against tax leakage.
The Karnataka High Court held that interest under Section 50 of the CGST Act is a statutory liability that cannot be waived or reduced without legislative authority. The Court set aside directions granting blanket waiver of interest, penalty and limitation.
