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 Supreme Court upheld the Bombay High Court’s ruling that assignment of long-term leasehold rights in immovable property is not a taxable supply under the GST law. The decision confirms that such transfers are not liable to GST due to the absence of a business nexus and their character as transfers of immovable property rights.
Small GST compliance errors can result in late fees, interest, blocked ITC, and penalties. This guide explains the five most common mistakes and practical steps to avoid costly consequences.
The Bombay High Court held that a single show cause notice covering multiple financial years under Section 74 of the CGST Act was without jurisdiction. It quashed the show cause notice, adjudication order, and recovery proceedings, while permitting fresh notices for individual financial years if otherwise permissible in law.
The Jharkhand High Court directed the authority to implement the CESTAT order and determine whether a refund with interest or tax with interest was payable. The exercise must be completed within three months after hearing the petitioner, if necessary.
Maharashtra AAR held that a sewerage infrastructure contract was a composite supply and not a pure service. Exemption under Entry 3A was allowed because the aggregate value of goods was below the prescribed 25% limit, subject to final verification at contract completion.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports because the goods were supplied within India. The transactions were treated as neither supply of goods nor services under Schedule III.
The Maharashtra AAR held that supply of MHADA-reserved flats constituted a taxable works contract service because additional FSI received at the commencement stage formed part of the consideration. The key takeaway is that the post-OC execution of sale agreements did not convert the transaction into a GST-free sale of immovable property.
GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricter validations to improve data accuracy and compliance from 1 August 2026.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going merchant vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports under the IGST Act.
The article argues that large-scale GST frauds and growing compliance burdens show the need for structural reform. It proposes alternative tax models that eliminate ITC-related fraud risks while protecting revenue.
