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...
Explore key insights from the 47th GST Council Meeting held on June 28-29, 2022. Learn about changes in the inverted duty structure, taxation on renting residential dwellings, healthcare services, pre-packaged goods, and other significant recommendations. Stay informed on the latest GST rates, trade facilitation measures, and deferred matters. Get a comprehensive overview for better compliance and understanding of the evolving GST landscape.
However at times it is difficult to understand law. And there comes a very important theory of Interpretation of Statues. Modern laws are drafted by draftsmen having domain expertise in the field of law, and it is expected that the law should leave no or little room for interpretation or construction. But the reality is far from the expectation.
Bail granted after considering various factors like applicant already paid INR 54.09 Crores; the amount of INR 196,57,02,539/- is already seized by the department; applicant has already spent more than 8 months in jail; applicant has not previous criminal history; etc.
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order of Supreme Court in the case of Union of India vs Filco Trade Centre Pvt. Ltd.
Explore the simplified explanation of changes in GSTR-3B effective from September 2022. Learn about reporting eligible ITC, non-reclaimable ITC, and other reversals. Stay informed for seamless GST compliance.
Understand the operational impact of changes in reporting Input Tax Credit (ITC) in GSTR–3B. Explore the amendments in Table 4(B) and 4(D) that affect ITC reversal, reporting ineligible ITC, and more. Stay compliant with the latest GST regulations.
Held that the delay of few hours of expiry of the validity of the tenure of e-way bill was bonafide and without establishing fraudulent intent and negligence on the part of petitioner. Penalty set aside.
The recent judicial pronouncements more or less cover issues related to E-way Bill wherein the E-way bill expired and wherein the address was mentioned wrongly. The Courts have invoked the provision of Section 126 of the CGST Act, 2017 and in some cases have remanded back the matter to the department for fresh consideration.
HC held that in a case where GST Liability has not been remitted, interest under Section 50 of CGST Act is leviable even if the taxpayer has adequate credit balance in his cash ledger or credit ledger.
Held that any inquiry/ investigation post-filing of an application for advance ruling cannot debar the applicant from seeking advance ruling.
