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...
GST AAR West Bengal classifies KSB Limited’s supply of pumps with installation for sewerage treatment as works contract service, taxable at 12% under GST when supplied to local authority.
Stay on top of your GST compliance with our comprehensive monthly calendar for June 2023. Get the due dates and filing deadlines for GSTR-7, GSTR-8, GSTR-1, GSTR-1: IFF, GSTR-5, GSTR-6, CMP-08, GSTR-5A, GSTR-3B, GSTR-11, and more.
Learn how to claim a refund of unutilized Input Tax Credit (ITC) for supplies made to SEZ units or SEZ developers. Understand the conditions, procedure, and supporting documents required for the refund application. Get insights into the formula for calculating the refund amount and precautions to be taken.
Explore the recent advance ruling by the West Bengal Authority, discussing the treatment of supply of pumps, installation, and commissioning work as Works Contract Services. Understand the implications of the ruling and its applicability to sewerage treatment plants, along with key terms and conditions.
Stay updated with the latest judgments by the Supreme Court of India on Goods and Services Tax (GST). Explore important rulings that impact GST administration, field formations, taxpayers, and professionals.
Read judgment of Sunil Enterprises vs. Commissioner Commercial Tax by Allahabad High Court. Court overturned Adjudicating Authority’s order, highlighting violation of natural justice principles when an order is passed prematurely.
Read about the Bombay High Court’s ruling in the case of Sunlight Cable Industries vs. The Commissioner of Customs NS II And 2 Ors., directing the refund of IGST along with interest at 7%. Analysis of the court’s decision and its implications.
Bombay High Court held that provisional attachment under section 83 of the Central Goods and Services Tax Act, 2017 ceases to exist after a period of one year.
In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday.
The Delhi High Court has granted a favorable judgment for GST refunds by excluding the period from March 1, 2020, to February 28, 2022, in the calculation of the limitation period.
