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...
Pradeep Jain Vs State of U.P (Allahabad High Court) It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of […]
Kajal Dutta Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate appearing for the appellant submitted that garnishee proceedings have been initiated by the authorities by way of attachment of the appellant’s bank When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by […]
Surojit Das Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate for the appellant would submit that in terms of Section 129(1)9a) of WBGST /CGST Act, the appellant can seek for release of the goods without prejudice to the rights and contentions of either parties. In fact, the learned Single Bench in […]
Whether value of seized goods/bundles were valued between Rs. 4500 -5000 per bundle or Rs .20,000/- cannot be determined in a writ proceedings
SC set aside the condition imposed by Chhattisgarh HC, of depositing INR 70 Lakh for grant of bail in a matter of wrongful availment of ITC
To claim GST refund unregistered person shall be required to furnish the detail of invoice no., date, value, tax paid and detail of payments made to the supplier in statement-8 along with copy of Invoice, proof of payment made to the supplier, copy of agreement/contract entered with supplier and termination proof thereof.
There are certain goods or services on which Input tax credit can never be claimed as laid down under section 17(5) of CGST Act,2017. These type of goods or services are called as Blocked credit
Unlock the process of claiming GST refund for unregistered persons. Explore situations, eligibility criteria, and minimum refund amounts. Understand the documentation required and the timeline for credit. Stay informed with the latest government circulars.
HC held that, when time limit for issuance of order under Section 73(10) of CGST Act for the Financial Year 2017-18 is extended upto September 30, 2023, the only interpretation that can be placed on provisions of Section 73(2) of the CGST Act is that, the SCN can also be issued till September 30, 2023.
Instructions for Using GSTR-1 Vs GSTR-3B Reconcilation Tool 1. This tool will not work in older versions of Excel but it tested in 2019 version, 2021 Version and in Office 365 Version. 2. Save GSTR-1 and GSTR-3B Final Pdfs in respective folders. 3. Copy the respective folder location(Alt+D) , paste them in respective yellow cells […]
