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...
Stay informed with the Monthly GST Newsletter for December 2022. Get updates on important clarifications, amendments, and compliance timelines issued by the Government on GST. Stay ahead with the latest in tax regulations.
In re Coperion Ideal Private Limited (GST AAAR Uttar Pradesh) Supply of imported goods i.e. component needed for Pneumatic Conveying System made by the appellant to its customers on High Sea sales basis will not be treated as supply of “goods” by vertue of entary 8(b) to the Schedule III of CGST Act, 2017 as […]
In re Shree Construction (GST AAR Telangana) The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% […]
Get detailed insights into GSTR-9 Annual Return filing for FY 2021-22. Understand the summary, categories, and tables including Outward Tax Liability, Input Tax Credit, Tax Reconciliation, and more. Ensure accurate reporting and compliance.
Discover legal remedies for GST ITC disallowance due to mismatch between GSTR-3B & GSTR-2A. Explore grounds of appeal against demands, interest, and penalties. Learn about eligibility conditions under Section 16 of the GST Act. Get insights into relevant court cases for a better understanding.
Gujarat High Court in case of Shree Govind Alloys Pvt. Ltd. v. State of Gujarat held that mere expiry of e-way bill during transit of vehicle cannot be a valid ground for detention and seizure.
It was the specific case of Mr. Chandubhai Bhagwandas Patel wherein even though Form GSTR-1 for the month of August 2019 was correctly filed declaring all the relevant details qua outward supplies appropriately, refund of IGST paid upon export of goods was denied to the petitioner due to mistake being committed in Form GSTR-3B for the said month.
Sai Kripa Confectioneries Vs Union of India (Bombay High Court) Provisional attachment of bank account along with credit ledger account was unblocked on the admission of the Commissioner that there was an error in judgement. Alert made as risky exporter was also removed. The Petitioner challenged the attachment of bank accounts, blocking of credit ledger […]
In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra) As per Section 2(11) of the Integrated Goods and Service Tax Act, 2017, ‘Import of services’ means the supply of any service, where: The supplier of service is located outside India; The recipient of service is located in India; and The place of […]
Shree Constructions (GST AAR Telangana)18% GST is payable on works contract service of constructing warehouse and cold storage godown for Govt. entity which will be rented out
