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...
Section 132 of CGST Act, 2017 codifies offences which warrant institution of criminal proceedings under section 132(1) & (2) can be prosecuted
Understand the importance of Show Cause Notice in finalizing GST assessment orders. Learn from a recent court case and ensure proper documentation to avoid complications.
Amnesty Scheme under Rajasthan Value Added Tax Act, 2003 is extended from 31.08.2022 to 31.10.2022. GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated August 31, 2022 In exercise of the powers conferred by section 51A and 51B of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government […]
Punjab & Haryana High Court in GST fraud case granted the bail as no serious apprehension has been expressed by the prosecution of the petitioners being flight risks, or that they would tamper with the evidence or influence witnesses
In re VGK Property Developers Private Limited (GST AAR Tamilnadu) Whether the units in the impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 lakhs, be considered an Affordable residential Apartment, based on its location within the revenue district and outside the jurisdiction of the revenue district of […]
Input Tax Credit not eligible on Goods/Services used in installation of Solar Power Panels, which are considered as Plant and Machinery
In re Close North Apartment Owner’s Association (GST AAR Haryana) Question 1. Whether GST is applicable on the Common Area Electricity charges collected, on actual basis, by the Applicant from the residents of the apartment complex, or not? Yes at the rate of 18% (SGST 9%+CGST 9%) Question 2. Whether GST is applicable on the […]
Dr. Rahul Bamal Vs SVP Builders India Pvt. Ltd. (NAA) The brief facts of the case was that an application was filed before the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules. 2017, by the Applicant no. 1, wherein it had been alleged that the Respondent had not passed on the benefit […]
Director-General of Anti-Profiteering Vs Friends Land Developers (NAA) The present Report dated 01.07.2020 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax Rules, 2017. The brief facts of the case are that this Authority, vide Order No. 62/2019 dated 27.11.2019, […]
NAA held that distributor of products manufactured by others also liable to pass on the benefit of tax rate reduction to the recipients
