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...
Hike in GST rate as Change-in-Law: w.r.t. RE power projects, wherein the last date of bid submission was on or before September 30, 2021, i.e. on or before the issuance of notification regarding increase in GST rate for specified renewable energy devices and parts for their manufacture from 5% to 12%
Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA) It is observed from the DGAP’s report that the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 5.07%, whereas, during the post-GST period (July-2017 to September, 2020), it was 5.60% for […]
Learn about the determination of tax and adjudication of demand by the Proper Officer under Section 73 of the CGST Ac, t2017. Understand the provisions and procedures for tax recovery in GST.
Considering the fact that the prosecution could not point out as to how much amount is misappropriated under the Input Tax Credit and that material part of investigation is not done, more particularly, when the GST Officer has not lodged any complaint or FIR against the applicant for any misappropriation of the Government funds or State Exchequer.
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : vivekjohri.irs@gov.in Vivek Johri Chairman DO No. 43/CH(IC)/2022 | Dated: 27th September, 2022 Dear Colleague, As an organization, we have had a close association with Salt. The collection […]
Sureshbhai Ramanbhai Prajapati Vs State of Gujarat (Gujarat High Court) 1. This application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with FIR No. 11191043220204 of 2022 registered with Shahpur Police Station, Ahmedabad City for offences punishable under sections 406, 420, 465, 467, 468, 471, 201 […]
Navya Foods (P.) Ltd. Vs Superintendent of Central Tax (Andhra Pradesh High Court) A perusal of Rule 107 & 108 of the CGST Rules make it clear that the appeal is required to be filed in an electronic mode only and if any other mode is prescribed, then, the same is required to be notified […]
CBIC issued Circular No. 17/2022-GST on 1st Aug,2022 specifying mandatory E-invoicing from October 1, 2022 for businesses whose aggregate turnover exceeds Rs 10 crore in any financial year from 2017-18 to 2021-22
LW/12/3040183 /2022 Office of the Principal Secretary/ Commissioner of Commercial Taxes, Chepauk, Chennai -5. Circular No. 12/2022 | Dated 26.09.2022. Sub: Commercial Taxes Department – Assessment / Adjudication proceedings – Under TNGST Act, 2017 and other legacy Acts – Adherence of the Principles of Natural Justice – Circular Instructions issued Regarding. Ref: 1. The Circular […]
High court held that payment of 10% mandatory pre-deposit for filing appeal u/s. 107(6) of CGST Act 2017 can be made by assessee from Electronic credit ledger and is is not mandatory that pre-deposit should have been made from the cash ledger.
