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 issue was whether GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and must be corrected.
The issue was imposition of a higher penalty than proposed in the show cause notice. The court set aside the order, holding it violates Section 75(7) and is without jurisdiction.
The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is conditional on actual tax payment.
The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit rules, and procedural requirements for valid appeals.
The issue was whether two adjudication orders for the same tax period constituted overlapping proceedings under GST law. The court held that proceedings on different issues—short payment vs. excess ITC—do not violate the bar on parallel actions.
The issue was whether a taxpayer could seek revocation after missing the statutory deadline due to non-filing of returns. The court allowed manual filing, holding that authorities should consider such applications on merits despite procedural delay.
The case involved GST cancellation for non-filing of returns during financial hardship post-Covid. The court allowed manual revocation filing, emphasizing relief where delay was unintentional.
The issue was whether an adjudication order ignoring GST already paid under reverse charge could be challenged. The court allowed rectification under Section 161, emphasizing correction of apparent errors.
The issue was whether recovery proceedings should continue during a pending GST dispute. The court granted relief by requiring a 10% deposit and staying coercive action until the Tribunal decides.
The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory language without factual foundation is insufficient. The decision reinforces strict adherence to natural justice principles.
