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...
Unlock the benefits of GST with the Quarterly Return Monthly Payment (QRMP) Scheme. Discover eligibility criteria, details of outward supplies filing, monthly tax payment options, and simplified quarterly return filing. Don’t miss the opportunity to streamline your GST compliance and enjoy ease of doing business.
HC held that there is no change in legal position i.e. scope and ambit of intermediary services under service tax regime vis-a-vis the GST regime hence Master Services Sub-contracting agreement which continues to operate since 2013 cannot be treated differently at different period.
Act now! Last chance to claim Transitional Credit in GST ends on Nov 30, 2022. Understand the process, challenges, and guidelines for filing/ revising TRAN forms. Supreme Court allows a final window till 30th Nov. Get insights into Circular No. 180/12/2022 and Circular No. 182/14/2022-GST for filing and verification procedures. Ensure compliance and maximize your transitional credit benefits.
As per section 7 read with section 12 and section 13 of CGST Act, 2017, advance receipts for supply of goods or services or both are liable to tax at the time of receipt of such advances even if original supply of goods or services or both is yet to be supply.
HC asked appropriate officer to give a chance to Petitioner to take all necessary steps to revive registration and to be allowed to pay overdue GST taxes and file pending GST returns before GST registration was cancelled under Section 29(2)(c) of CGST Act
HC held that amendment to Section 50 of GST Act regarding imposition of the interest on late payment of tax has a retrospective effect.
Primary responsibility for ensuring timely filing of returns rests with the Assessing Officer. With the help of sub-ordinates, he should secure compliance of the filing of returns.
Madras High Court held that for contract entered prior to 01.07.2017 under National Highways and Public Works Department differential tax liability is to be computed as per Government Orders and any recovery affected from the contractor contrary to the methodology will be refunded.
Ensure GST compliance for financial year 2021-22. Get insights into GSTR-9 and GSTR-9C and mandatory requirements for filing annual returns.
ARA were of the view that the activities to be undertaken by the applicant in respect of Operation & Maintenance of Mansi Wakal dam is a single supply and cannot be treated as distinct supplies.
