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 the GST implications on mining royalty: Is it a service or supply of goods? Discover the legal complexities and judicial rulings on this issue.
Time management is often the most crucial attribute of successful individuals and for most efficient organizations. This week, in order to have a better understanding of time taken for various Customs processes, the National Time Release Study (NTRS) 2022 was released. The study covered 15 major Customs formations and was complemented with a number of local TRSs.
In any proceedings before Appellate Authority/ Adjudicating Authority the appellant/respondent, shall give his consent to avail facility of personal hearing before such authority, through Video conferencing at the time of filing his appeal or immediately after issuance of this instruction, in case pending appeals/adjudication matter. He should also indicate his e-mail address for correspondence, etc.
Revenue submits that said civil structure may be used for commerce or business. We hold that a School building will be used by State Government for education and cannot be considered a commercial building.
AAR hold that a fire station will be used for fire services function as envisaged in schedule twelfth of our Constitution and cannot be considered a commercial building.
Discover the CBIC perspective on celebrating failures as success & cracking poor jokes in GST. Uncover the truth behind managing a robust system.
Myrayash Hotels Pvt. Ltd. Vs Union of India (Supreme Court) The plea challenges the constitutional validity of GST Levy on Lease/ Rental Payments. The Supreme Court of India has asked the petitioner(s) to serve an advance copy to the Additional Solicitor General to seek instructions in a plea challenging constitutional validity of levy of GST […]
I-Tech Plast India Pvt. Ltd. Vs State Of Gujarat (Gujarat High Court) In so far as the erroneous grant of refund and return of such refund amount together with interest by the writ-applicant is concerned, the same is undisputed. That being the case, the first part of the transaction is nullified inasmuch as the amount […]
Modern Syntex Vs Assistant Commissioner of CGST And Central Excise (Gujarat High Court) The grievance of the writ-applicant is that the final GST assessment proceedings are yet to be undertaken. No final assessment order has been passed till this date. We have gone through the affidavit-in-reply filed on behalf of the respondents. We do not […]
The allegation against applicant is that he and a co-accused have set up a number of fictitious companies, which are being used for the purposes of defrauding the government. It is contented that the accused persons have opened banks accounts in fictitious names and provided their telephone numbers and email addresses in this respect.
