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 : Explore how Section 53 enables destination-based GST revenue settlements and how Section 16(2)(c) safeguards States against tax le...
Goods and Services Tax : The Karnataka High Court held that interest under Section 50 of the CGST Act is a statutory liability that cannot be waived or red...
Goods and Services Tax : The Gauhati High Court held that a GST cancellation order without recorded reasons is a non-speaking order and violates natural ju...
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 : 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 : Principal Sessions Court, Chennai rejected bail under Section 132 CGST Act, holding prima facie material and the need for custodia...
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 : 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...
Review of the Calcutta High Court’s judgment in the case Usha Gupta Vs Assistant Commissioner of Revenue, exploring the implications for penalties in instances of shortage in consignment quantity.
Explore the evolving landscape of e-invoicing under the GST regime in its 7th year. Learn about recent amendments, the reduction in the threshold limit, proposed changes, exceptions, and new functionalities on the GST portal. Stay informed and prepare your business for the technological compliance required for seamless integration with the e-invoicing system.
Delve into the intricacies of ‘DRC-01B’ under GST, a tool or weapon? Unravel the 48th Council Meeting’s decisions, Rule 88C implications, and the active functionality on GSTN Portal. Learn about liabilities, discrepancies, and the potential impact on taxpayers. Stay informed and navigate the evolving GST landscape effectively.
Explore the case law on Composite Supply under Health Care Services. This analysis delves into the complexities of a composite supply involving exempt and taxable components, examining the eligibility for Input Tax Credit and the implications for the health care provider.
Madras High Court rules on Seoyon E-Hwa Summit Automotive India’s case, justifying rejection of rectification application under CGST Act due to assessee’s lack of cooperation during assessment process.
Allahabad High Court in Mohini Traders v. State of U.P., held that assessing authority must provide an opportunity for a personal hearing before passing an adverse order, regardless of whether assessee explicitly requested it
Judgment by Bombay High Court in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax, which allows unregistered persons to claim GST refunds for the period before issuance of a refund policy.
Recent notices by DGGI to several insurance companies highlights ongoing dispute regarding the availing of GST input tax credit.
In June 2023, India’s gross GST revenue hit ₹1,61,497 crore, indicating a 12% year-on-year growth. This marks the fourth instance where the gross GST collection has surpassed the ₹1.6 lakh crore mark since the implementation of the GST regime. It also marks the 16th consecutive month where the collections have been more than ₹1.4 lakh […]
Delve into the detailed analysis of CGST Act, 2017, Section 2 definitions, including actionable claim, address of delivery, address on record, adjudicating authority, agent, aggregate turnover, agriculturist, and appellate authority. Understand the legal nuances, significance, and implications of each definition for proper compliance with GST regulations.
