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...
Anti-Evasion Team of Faridabad CGST officials Green warriors bust racket of illegal fire-crackers with 21 godowns, seize almost Rs 51 lakh
Stay updated on the latest GST changes and amendments till September 2022. Explore conditions for ITC in GSTR-2B, time limits for credit notes, and ITC availing modifications.
This is a new condition which is to be satisfied for availment of input tax credit. In GSTR-2B, if the ITC appears in Restricted category, the same cannot be availed by the registered person. Cases where the ITC can be restricted under GSTR-2B has been discussed in Section 104 below.
Delhi High Court held that supplier has to pass on benefit of rate reduction of GST or the benefit of ITC on every supply. The supplier cannot claim that he has passed on more benefit to one customer therefore he could pass less or no benefit to another customer than the benefit which is actually due to that customer.
Whether or not refund of IGST on exported goods will be allowed in the present petition after deduction of the drawback duty?
Held that since the audit proceedings under Section 65 of the CGST Act was already commenced by the …., it is but appropriate that the proceedings should be taken to the logical end by the …., and the proceedings in
HC directs Department of Industry to take requisite steps to make West Bengal State Support Industries Scheme, 2008 GST-compliant within a period of 16 weeks
HC held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of CGST Act and reply so filed through post shall also be treated as valid.
Trans India Carco Carriers Vs The Assistant Commissioner (Circle) (Madras High Court) I have had an occasion to consider the identical issue that arises in these writ petitions, in a batch of writ petitions in W.P.Nos.10663 of 2022 etc. batch and I have passed the following order on 17.08.2022:- ‘All writ petitioners have challenged orders […]
Time limit for suspension of registration in case of regular registration has been prescribed vide Rule 21 (h) as 6 months from the due date of GSTR 3B. Time limit for suspension of registration in case of composition levy has been prescribed vide Rule 21 (i) as 3 months from the due date of GSTR 4.
