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...
Understanding Section 74 of CGST Act, 2017: Learn about the provisions for tax determination and demand adjudication by Proper Officer.
It will be in the best interest of Respondent Public Authority to explore the viability of introducing/updating a FAQs Section on their website wherein the most commonly sought issues/clarifications and/or respective orders/circulars/their jurisdictions and also their powers/roles can be easily identified and relevant information in that regard can be placed in the public domain in keeping with the letter and spirit of suo motu disclosures prescribed under Section 4 of the RTI Act.
Understanding the impact of GST exemption withdrawal on overseas freight for exporters. Learn about the challenges and implications.
Rajesh Kumar Dudani Vs State of Uttarakhand (Uttarakhand High Court) It is the case of generating fake and forged invoices so as to claim ITC. In their objections, the respondent no.2 has given categorical details of such dubious transactions and has also submitted as to how in one day, the money has routed in different […]
Understanding the amendments to GST law and the impact on claiming Input Tax Credit. Stay updated with the changes and requirements for ITC.
Every registered person who is eligible to take credit of eligible duties and taxes paid under existing laws in respect of input or input services or capital goods in his/her Electronic Credit Ledger, needs to file a declaration in Form GST TRAN – 1 within the specified period i.e. 01.10.2022 to 30.11.2022 as per the judgement made by the honorable Supreme court.
HC held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest.
In another exceptional detection, officers of the DRI, MZU recovered 198 kg of high purity Crystal Methamphetamine and 9 kg high purity Cocaine estimated to be worth Rs. 1476 Crores, concealed in a consignment of fresh fruit. Kudos to the officers for their excellent intelligence work and outstanding detections of unique modus operandi.
Manual on Uploading Documents in GST Transition Forms How can I upload documents in GST Transition forms? To provide tax officers an informed decision whether to pass ITC or not, Upload Document functionality is introduced. To upload documents in GST transition forms, perform the following steps: 1. Access the www.gst.gov.in URL. The GST Home page […]
Manual on Transition Form GST TRAN – 2 How can I file transition Form GST TRAN – 2? To file transition Form GST TRAN – 2, perform the following steps: 1. Login and Navigate to Transitions Forms > TRAN – 2 page 2. Enter details in various tiles Online Mode Offline Mode 3. Download TRAN-2 […]
