Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...
Goods and Services Tax : GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digita...
Goods and Services Tax : The Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot go beyond GST Council recommendations...
Goods and Services Tax : Explains when to issue a Tax Invoice or Bill of Supply under GST and how the correct document helps avoid ITC disputes, notices, a...
Goods and Services Tax : The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT....
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...
Income Tax : ITAT held that GST refund is not taxable where the tax component was never claimed as expenditure and was recorded as a receivable...
Goods and Services Tax : The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and imper...
Goods and Services Tax : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...
Goods and Services Tax : Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings ...
Goods and Services Tax : Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement w...
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...
Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
The High Court held that GST revocation cannot be denied solely due to portal time limits where genuine hardship exists. It directed the authority to accept a manual application and decide the matter on merits within a fixed timeframe.
GST registration was cancelled for six months of non-filing of returns, and the taxpayer was unable to apply for revocation due to portal time limits. The High Court directed acceptance of a physical application and ordered a decision within three weeks.
The dispute concerned whether the two-year limit under Section 54 is mandatory. The Court ruled it is directory and cannot defeat legitimate refund claims. The takeaway is flexible interpretation in deserving cases.
POS rules under the IGST Act determine whether services fall under IGST or CGST+SGST in tokenized real estate structures. The key takeaway is that service classification and property location decide tax jurisdiction, not commercial intent.
GST registration was cancelled for non-filing of returns for six months and appeal was time-barred. The court permitted filing of a physical revocation application and directed time-bound disposal.
GST registration was cancelled for non-filing of returns, but the court permitted manual filing of revocation due to hardship. Authorities were directed to consider the application within a fixed timeline.
The issue involved GST registration cancellation for non-filing of returns and inability to apply online due to time limits. The court allowed manual filing of revocation and directed authorities to decide it within a fixed timeframe.
The court addressed cancellation of GST registration due to non-filing of returns and procedural delays. It allowed the taxpayer to submit a manual revocation application, directing authorities to decide it on merits within a fixed timeline.
The issue involved denial of ITC without evaluating submitted documents. The Court directed authorities to reconsider objections with evidence of genuine transactions. The key takeaway is that authorities must examine taxpayer replies before issuing final decisions.
The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief considering absence of criminal history and willingness to return the money.
