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...
1. Implementation of Amnesty scheme -Extension time for filing application for revocation of Suo Moto cancellation of registration. As announced by the Government, availment of amnesty scheme, between 1st April 2023 and 30th June 2023, has been enabled for taxpayers on the portal. Now taxpayers cancelled Suo moto between 1stJuly, 2017 and 31st December, 2022, […]
The composition scheme under the CGST Act is intended specifically for small taxpayers in order to facilitate compliance and simplify tax levies. It is a supplementary scheme. A person who qualifies for this scheme must pay quarterly tax at the prescribed rate on his or her earnings. There is no input tax credit available if the composition scheme is chosen.
When you receive a Show Cause Notice (SCN), take your time to carefully read and understand the allegations made against you. Make sure you know which legal provisions you are accused of contravening, and what specific actions or omissions are being questioned. Take note of the timeline and deadline for submitting your reply.
Shri Ram Ply Product Vs Addl. Commissioner (Allahabad High Court) Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides that an appeal, against any decision or order passed under this Act or the State Goods and Services Tax Act by the adjudicating authority, may be filed before appellate authority within the […]
HC ruled that petitioner is not eligible for benefit of payment of taxes in instalments as per Section 80 of GST Act in view of non-payment of due taxes as per returns filed.
फर्जी जीएसटी पंजीकरण के खिलाफ विशेष अखिल भारतीय अभियान के संबंध में दिशा निर्देश की व्याख्या जीएसटी में फर्जी जीएसटी पंजीकरण के संबंध में प्रधान आयुक्त जीएसटी द्वारा एक अखिल भारतीय अभियान करने के संबंध में एक दिशा निर्देश संख्या 01/2023 /जीएसटी /दिनांक 4 मई 2023 जारी किया है । जो देश के सभी प्रधान […]
Instructions to ensure careful handling of registration, cancellation, and revocation of registration processes for fake taxpayers under GST system
Madras High Court directed department to issue ‘C forms’ under the Central Sales Tax, 1956 for inter-state purchase of High Speed Diesel Oil.
Jammu and Kashmir High Court held that mere transfer of right to use any goods or even transfer of goods to be used in works or not shall not be a ‘sale’ unless it is supported by consideration.
Active Ads Vs State of West Bengal & Ors. (Calcutta High Court) HC find that this matter does not warrant to be heard on affidavits. The appeal was dismissed only on the ground of failure of the petitioner to make the pre-deposit. Taking a lenient view as to the default as the same will non-suit […]
