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 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 : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...
Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
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 : 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 : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...
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...
Read about the recent judgment by the Delhi High Court in the case of Advance Systems vs. Commissioner of Central Excise and CGST, where the court ruled that once an appeal has been successful before the appellate authority, no fresh refund applications are required.
Andhra Pradesh High Court held that initiation of demand of tax u/s 74 may be either section 61 (scrutiny of returns) or section 65 (audit by tax authorities) or some other fact. Mere scrutiny of return not mandatory for initiation of demand of tax u/s 74.
There are discrepancies between the Invoice Value and value in the shipping bill/bill of export and hence required clarity on which one should be adopted as export value for the purpose of refund.
GST Council meetings hit the half-century on 11 July 2023. Various recommendations were made in the 50th GST Council meeting to streamline and enhance the existing procedures and practices. In this regard, this article highlights the various recommendations of the council concerning proposed measures to streamline GST compliance.
Unravel the Penalty Puzzle under GST: Section 122 or 73/74? Dive into the debate over penalty imposition for non-payment, short-payment, and offenses. Understand the divided interpretations, implications, and the legislative intent. Stay informed to navigate GST complexities.
Central Government extends the amnesty for GSTR-10 non-filers till August 2023 vide Notification No. 26/2023 – Central Tax Dated: 17th July, 2023
The amnesty for GSTR-9 non-filers has been extended until August 2023 vide Notification No. 25/2023- Central Tax Dated: 17th July, 2023
Understand the provisions and tax liability on composite and mixed supplies under GST as per the CGST Act, 2017. Learn how to classify composite and mixed supplies and determine the applicable tax rates.
Amnesty scheme for deemed withdrawal of assessment orders under Section 62 of CGST Act has been extended till August 2023 by Notification No. 24/2023- Central Tax Dated: 17th July, 2023
CBIC extended deadline for application to revoke GST registration cancellations till August 2023 vide Notification No. 23/2023- Central Tax Dated: 17th July, 2023
