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 why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...
Goods and Services Tax : GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digita...
Goods and Services Tax : The Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot go beyond GST Council recommendations...
Goods and Services Tax : Explains when to issue a Tax Invoice or Bill of Supply under GST and how the correct document helps avoid ITC disputes, notices, a...
Goods and Services Tax : The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT....
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...
Income Tax : ITAT held that GST refund is not taxable where the tax component was never claimed as expenditure and was recorded as a receivable...
Goods and Services Tax : The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and imper...
Goods and Services Tax : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...
Goods and Services Tax : Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings ...
Goods and Services Tax : Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement w...
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...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
The Calcutta High Court granted the taxpayer an opportunity to reply after finding that the show cause notice was not received. The GST authority was directed to pass a fresh reasoned order after hearing the petitioner.
The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly conveyed the allegations and enabled the taxpayer to respond effectively.
The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and provides an effective statutory appellate remedy. The Court permitted the petitioner to file an appeal before the GSTAT within the prescribed window period after making the required statutory deposit.
The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective supplier cancellations. It argues that bona fide buyers with supporting documents should not face demands without independent verification and proper hearing.
GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings under Section 74. The Tribunal emphasized that the department must first verify records, undertake reconciliation, and prove fraud or suppression.
Merchant Trade Transactions allow Indian businesses to trade goods between two foreign countries without importing them into India. The article explains the RBI rules, FEMA compliance, GST treatment, and the October 2025 regulatory changes.
The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC Circular No. 210/4/2024-GST and Instruction No. 05/2023-GST were issued after the order.
The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal while taking into account that the writ petition had been pursued.
The Telangana High Court allowed the assessee to file a statutory appeal with a delay condonation application instead of examining the writ petition on merits. The appellate authority was directed to decide the delay issue before considering the appeal.
he Telangana High Court allowed the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal in accordance with law, taking into account that the writ petition had been pursued.
