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 Madras High Court held that GST proceedings under Sections 73, 74 or 74A can be initiated against legal heirs after the propri...
Goods and Services Tax : The article explains how GST integrated Jammu & Kashmir into India's common market while improving tax administration, trade, and ...
Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...
Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...
Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...
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 : Calcutta HC held that Section 74 does not permit one show cause notice for multiple financial years and quashed the SCN and conseq...
Goods and Services Tax : Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter o...
Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on...
Goods and Services Tax : Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an ef...
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...
Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...
Advance Ruling Authority in Punjab rejected application submitted by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. Applicant had only deposited Rs. 5,000 under SGST while filing Advance Ruling Application, falling short of prescribed fee requirement under CGST Act.
GST Advance ruling application rejected as applicant had only deposited Rs. 5,000 under SGST and not under CGST, failing to fulfill prescribed fee requirement under CGST Act.
Non-payment of requisite fee can lead to rejection of GST Advance Ruling application without addressing substantive questions raised by applicant.
Neither the applicant has submitted his application for Advance Ruling in prescribed format i.e. ARA-01, nor has deposited the requisite fee for filling Advance Ruling application. Thus, the application is hereby filed without any ruling.
Punjab State Power Corporation Limited (GST AAR Punjab): Prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under CGST Act, 2017
Explore the Kerala High Court’s judgment on denial of GST transitional credit. Learn how the petitioner availed statutory appellate remedy, and the court’s directive for an expedited appeal decision.
Article is an attempt to highlight constitutional validity of levy of GST on Corporate Guarantees, valuation difficulties, unresolved issues and challenges and possible way out.
Explore FAQs on E-Way Bill in India, covering its impact on GST, compliance, common issues, validity, and more. Learn about the role of E-Way Bill in modernizing tax systems.
Explore the influence of ‘Make in India’ on GST for mobile phones. Learn about revenue boost, reduced import dependency, industry growth, job creation, and economic resilience.
Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.