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 Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable time.
The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respond to the show cause notice. The Court ordered fresh proceedings with proper notice and a chance to file a reply.
The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment orders legally unsustainable. The case was remanded for a fresh decision.
Courts are divided on whether GST authorities can club multiple financial years into a single show cause notice. Many rulings emphasize that each tax period must be assessed separately to protect limitation rules and taxpayer rights.
Courts have clarified that once one GST authority initiates proceedings by issuing a show cause notice, the other authority cannot start separate proceedings on the same issue and tax period.
Investigations reportedly linked POS transaction records with GST and Income-tax filings to detect discrepancies. The episode shows how cloud data and analytics can flag possible under-reported sales.
कर अधिकारियों ने POS डेटा, GST विवरण और आयकर रिटर्न में अंतर पाया। Saksham Nudge पहल के तहत रेस्तरां को धारा 139(8A) के तहत Updated Return दाखिल कर विसंगतियां सुधारने का अवसर दिया गया।
The guide explains that construction involving goods and labour is treated as works contract service under GST. Taxability depends on the nature of work, recipient, and applicable rate or exemption.
The Madras High Court granted liberty to file an appeal within 30 days and directed the appellate authority to decide the matter on merits without considering limitation.
The Court ruled that the petitioner must approach the appellate authority under the GST law, while granting conditional liberty to file the appeal despite limitation.
