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...
The Hon’ble High Court was pleased to apply live link test i.e. the expression ‘reason to believe’, to denote reasons, which are based on tangible material and have a live link with the formation of the belief. Also, the Hon’ble High Court observed that blocking of electronic credit ledger is a drastic step, and therefore it was necessary for the concerned officer to have some material to form a belief that the conditions under Rule 86A of the Rules are satisfied.
Discover the complexities surrounding the inclusion of alcoholic beverages in the GST regime, as they remain excluded due to legal provisions and taxation structures.
For invoking Section 67 of the Act existence of reasons to believe to subject the premises to search and seize goods is mandated. Here, the authority is vacillating between Section 67 and 68; whether the goods are in transit or in the godown.
New Tripura Electricals Vs State of Tripura & Ors (Tripura High Court) Petitioner submits that if returns submitted by petitioner were incorrect, on that ground the GST registration of the petitioner may be suspended or cancelled. There was no suspension order only the show cause notice was issued. Mr. Majumder, learned senior counsel further submits […]
Learn about Annexure V, a declaration form for Goods Transport Agencies (GTA) to opt for paying GST under forward charge, impacting tax liabilities and compliance procedures.
HC set aside the order on the grounds, that Revenue Department and Appellate Authority have committed misreading of FORM GSTR-09
Government reduced the rate of GST from 18% to 5% in case of ‘Rab’ when it is sold in prepackaged and labelled form and in all other cases the rate of tax will be ‘Nil’.
HC of Singapore rendered an interesting decision in case of Herbalife International Singapore Pte Ltd on the issue of valuation of goods supplied by Herbalife International to its members under direct selling business model.
Abinash Kumar Singh Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that provisions of section 129 of the West Bengal Goods and Services Tax Act, 2017 opens with a non-obstante clause. Accordingly, imposition of penalty u/s 129 justifiable on transporting goods without a valid e-way bill. Facts- The petitioner […]
Madras High Court held that simultaneous initiation of proceedings, both by Central Authority and by the State Authority, under GST Act is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act, 2017.
