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 is denial of appeal due to NIL demand orders despite disputed liability. The key takeaway is that rectification under Section 161 enables appeal filing.
The article explains how GST refunds are calculated under IDS using Rule 89(5). It clarifies that only input goods ITC is eligible, not input services.
The issue involved challenge to a GST demand order where appeal was delayed. The Court allowed filing of appeal with delay condonation, ensuring the matter can be decided on merits.
The issue was whether buyback of shares attracts GST. It was held that since shares are securities excluded from GST, buyback is not taxable, though related services remain taxable with ITC eligibility.
The issue was a GST order passed without considering the taxpayer’s reply or giving reasons. The Court allowed filing of appeal with delay condonation and protected the taxpayer from coercive recovery.
Courts are divided on whether GST notices can cover multiple financial years in one proceeding. The key takeaway is that the final ruling will define whether limitation safeguards can be bypassed through consolidation.
This case examines whether ITC can be denied when a supplier fails to deposit tax despite a genuine transaction. Courts ruled that bona fide purchasers should not be penalized for supplier defaults, emphasizing fairness and constitutional safeguards.
The issue was rejection of a rectification application due to delay while ITC was disputed. The Court allowed filing of appeal with delay condonation, emphasizing appellate remedy over technical rejection.
The case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
The case addressed whether a refund rejection without granting a personal hearing and providing only seven days to respond was valid. The court set aside the order, holding that such action violated Rule 92(3) and principles of natural justice.
