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 Telangana High Court refused to entertain the writ petition as it was filed after considerable delay without any satisfactory explanation. It held that the statutory appellate remedy could not be bypassed after the limitation period expired.
The Telangana High Court directed the tax authority to consider the petitioners representation by a reasoned order within thirty days. It disposed of the writ petition without expressing any opinion on the merits.
Delhi HC held that directing GST Department to give seven days’ prior notice before coercive action is not equivalent to blanket anticipatory bail. Ruling preserves investigative powers while ensuring taxpayers receive an opportunity to pursue legal remedies.
The Telangana High Court held that issuance of multiple GST show cause notices and orders for the same tax period is amenable to rectification under Section 161 of the TGST Act. It directed the proper officer to undertake rectification in accordance with law.
The Telangana High Court permitted the assessee to file a statutory appeal against the GST order within two weeks with the required pre-deposit. It directed the appellate authority to consider the delay while deciding the appeal in accordance with law.
The Orissa High Court held that rejecting a GST appeal without considering the assessee’s electronically filed explanation on delay amounted to an error apparent on the face of the record. The matter was remanded for fresh consideration after finding the delay was within the condonable period.
The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration by complying with the proviso to Rule 22(4) of the CGST Rules. It directed the authority to consider the application in accordance with law after compliance.
The Gujarat High Court directed release of the petitioner’s attached bank accounts after the State admitted that no findings under Form DRC-18 had been recorded. The Court, however, allowed the authorities to pursue recovery from the company or its responsible directors in accordance with law.
The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants. It also analyses issues relating to multiple penalties, retrospective application and emerging judicial trends.
The article explains why buyers should avoid claiming ITC when purchase invoices are missing from GSTR-2B. It outlines the legal position, supplier follow-up process, and practical safeguards to protect input tax credit.
