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...
This guide covers the following: what exactly a GST amendment is, which fields can be changed (and which cannot), how Form REG-14 works, the step-by-step process for major and non-major amendments, and when you will need a new registration instead of an amendment.
The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a reminder notice. The matter was remanded after directing payment of 10% of the disputed tax demand.
The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provide an effective opportunity to respond. The matter was remanded for fresh adjudication with a personal hearing.
The High Court permitted withdrawal of the writ petition after noting that the GST Appellate Tribunal had been constituted. It granted liberty to file an appeal under Section 112 of the CGST Act.
The Uttarakhand High Court permitted the taxpayer to seek revocation of GST registration cancellation after clearing all outstanding dues. It directed the authority to decide the application preferably within four weeks.
The Kerala High Court held that recovery based on an inadvertent cross-utilisation of eligible IGST input tax credit was legally unsustainable. The Court quashed the assessment order after finding the issue covered by an earlier Division Bench ruling.
The High Court directed the concerned authority to consider the petitioner’s representations on differential GST reimbursement after granting a hearing. It ordered a reasoned decision within six weeks.
The Calcutta High Court set aside the order denying Input Tax Credit and directed fresh adjudication, holding that the issue must be reconsidered in light of earlier Division Bench judgments concerning retrospective cancellation of a supplier’s GST registration and entitlement to ITC.
The Gauhati High Court held that partners can face personal penalty under Section 122(1A) for pre-2021 transactions as the provision identifies the liable person rather than creating a new offence. The Court ruled that “any person” includes partners who retained the benefit of fraudulent transactions.
The Madras High Court held that ITC cannot be denied solely due to the absence of lorry receipts, weighment slips, or e-way bills when the supplier was registered and had discharged the GST liability. The Court directed a fresh examination based on the complete evidentiary record.
