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...
यह लेख बताता है कि धारा 116 करदाता को प्राधिकरण के समक्ष प्रतिनिधि के माध्यम से उपस्थित होने का अधिकार देती है। साथ ही अयोग्यता और पेशेवर अनुशासन के नियम स्पष्ट किए गए हैं।
The Supreme Court held that GST Council recommendations are persuasive, not binding, reinforcing legislative autonomy under Article 246A while preserving cooperative federalism.
While income tax slabs appear progressive, heavy reliance on GST raises questions about real distributive fairness. The article examines whether India’s tax structure is progressive in effect, not just design.
India’s tax laws reflect progressive principles, but reliance on GST raises fairness concerns. The key issue is whether equity exists in practice, not just in design.
GST’s fully digital compliance system has improved transparency but created challenges in areas with limited digital infrastructure. The piece assesses how portal dependence and amendment fatigue affect small business sustainability.
The Court quashed GST adjudication orders on excess ITC for violating Sections 75(4) and 75(6) due to absence of reasons and denial of hearing, directing fresh proceedings with proper particulars.
The High Court quashed the adjudication order after finding that the authority failed to consider uncontroverted submissions on valid tax invoices and GSTR filings, directing fresh hearing.
The Bombay High Court permitted videography of statements and allowed an advocate to sit at a visible but not audible distance during a Section 70 CGST inquiry. The relief was granted considering the petitioner’s medical condition and willingness to cooperate.
The Supreme Court held that appeals involving tax below the prescribed monetary threshold should not be pursued. The question of limitation in reassessment was left open for future cases.
The High Court held that failure to conduct mandatory pre-show cause consultation rendered the tax proceedings unsustainable, and remanded the matter to CESTAT for fresh decision on merits.
