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...
Not only the GST Registration cancellation order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed
Explore the constitutional validity of conditions attached to the levy of GST on Royalty Collection Contractors. Delve into the analysis of Entry No. 65B of Notification No. 14/2018-Central Taxes (Rate) and understand the implications of the GST exemption for Excess Royalty Collection Contractors. Stay informed with insights and expert views on this matter.
1. Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG-17 ♦ A taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B are issued with a system generated notice for cancellation […]
Explore the impact of GST on the booming second-hand goods industry in India. Learn about the Margin Scheme, its purpose, and key FAQs. Discover how other countries tax second-hand goods transactions. Gain insights into registration, margin calculations, compliance, and more. Stay informed for proper legal interpretation and compliance in this dynamic sector.
Learn how Input Tax Credit (ITC) can be availed even when there is a mismatch in GSTR-2A/2B. Understand the procedure applicable for the financial year 2017-2018 & 2018-2019, covering scenarios such as GSTR-1 not filed, failed reporting, wrong reporting, and incorrect GSTN. Get insights into the process to claim ITC in case of discrepancies and the conditions to be fulfilled. Stay informed with the latest updates post the 48th GST Council meeting.
Discover how an unregistered person can claim a refund of GST paid on an under-construction property after the cancellation of an agreement with the builder. Learn about the issuance of credit notes and the process of filing a refund application under Section 54 of the GST Act. Stay informed on the latest updates post the 48th GST Council meeting.
Exciting news for E-commerce sellers! The recent GST Council meeting approved a proposal allowing unregistered suppliers to make intrastate sales through E-commerce platforms without mandatory GST registration. Explore the details, benefits for small businesses, and key amendments in E-commerce GST regulations.
Department is of view that there is a need to augment the interaction between taxpayers / professional and Tax Authorities to hear their difficulties and suggestions to smoothen the tax system. Accordingly, the Department has adopted the concept of arranging Taxpayer Services Cell meetings periodically.
Payment of tax and other amount in installments Section-80 (CGST Act 2017) +Rule-158 (CGST Rules 2017) Payment of tax and other amount in installments Section-80 (CGST Act 2017) +Rule-158 (CGST Rules 2017) Legal Provision (Bare Act) Section 80 -Payment of tax and other amount in installment On an application filed by a taxable person, the […]
Explore the evolution of indirect taxation in India. From British-era taxes to the introduction of GST, learn about the transformation of India’s tax system.
