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...
Renting of Commercial property: This service has always been taxable under forward charge meaning thereby Supplier of Service ( i.e. Landlord) has to charge GST on amount of rent
Understand the obstacles in availing Input Tax Credit under GST Law. Dive into the relevant provisions and definitions to gain clarity.
Saurabh Kumar Vs Pareena Infrastructure Pvt. Ltd. (NAA) Applicant alleged that the Respondent had not passed on the benefit or Input Tax Credit (ITC) to him by way of commensurate reduction in the price of flat in respect of purchase of flat in project “Laxmi Apartment” Sector-99A, Dwarka Expressway, Gurugram, Haryana. It is clear from […]
Eversub India Private limited Vs Union of India & Ors. (Delhi High Court) Summons under circulars dated 23.12.2019, 26.02.2007 and 20.01.2015, and the guidelines incorporated in the circular dated 05.11.2019 have to be issued as a last resort; the contention being that if information can be obtained from officers working for an entity, then the top […]
Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court) Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the CGST Act, 2017? [Ref: Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 […]
In re Adarsh Plant Protect Ltd (GST AAAR Gujarat) What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’? The main issue to be decided here is the classification of the product viz. “Agricultural manually hand operated Seed dressing, Coating and Treating drum” and to decide applicable […]
Flavoured milk sold under trade name of Power Sip is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
Mahendra Kishanlal Prajapati Vs Vishwanath Builders (NAA) The Authority finds that the benefit of additional Input Tax Credit of 3.75% of the turnover has accrued to the Respondent for the project ‘Sarathya’. This benefit was required to be passed on to the recipients. Thus, Section 171 of the CGST, 2017 has been contravened by the […]
Understand the taxability of barter and exchange under GST. Explore the concepts in depth and gain insights into the nitty-gritty of these terms.
In most of cases the person who receives summon feels very uncomfortable as it is an invitation of some trouble. Practically what should be our approach when we receive summon under section 70 of CGST Act, 2017?
