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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 : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
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 : 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...
The article argues that Section 76 of the CGST Act provides a complete recovery mechanism against defaulting suppliers, making ITC denial to genuine purchasers legally unsustainable. It analyses constitutional principles, High Court rulings and statutory safeguards under GST law.
This article explains the legal framework governing e-invoicing under GST, including turnover thresholds, IRN requirements and sector-wise exemptions. It also discusses the consequences of non-compliance under Rule 48 of the CGST Rules.
The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notification appoints new GST officers for Chandigarh with immediate effect from publication in the Official Gazette.
Taxpayers and professionals are facing major technical issues while uploading Annexure-B JSON files for GST refunds. Common problems include duplicate data errors, missing invoice validations, and failed JSON uploads despite correct data preparation.
GSTN has replaced manual Annexure-B filing with a JSON-based automated validation utility linked directly to Form RFD-01. The new system introduces invoice-level checks, ITC classification, and automated validations for refund processing.
The article explains when businesses must file a GST Nil Return despite having no sales, purchases, or tax liability. It highlights the importance of maintaining GST compliance to avoid penalties and future filing issues.
The Andhra Pradesh High Court held that Customs authorities are responsible for levy and assessment of IGST on imported goods. The ruling has renewed debate over whether appeals should lie before GSTAT or CESTAT.
Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple financial years. The Court ruled that the law does not restrict GST notices to a single tax period.
The Karnataka High Court held that objections relating to an officer performing dual roles in audit and adjudication must be examined before merits are considered. The matter was remitted for fresh adjudication after jurisdictional findings.
The article highlights concerns over indefinite withholding of GST refunds under Section 54(11) due to absence of statutory timelines. It proposes periodic review and reauthorization mechanisms to balance taxpayer rights and revenue protection.
