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 Authority held that diagnostic tests, medicines, bed charges, and consumables provided to in-patients are naturally bundled with treatment, forming a composite supply with healthcare as the principal service, eligible for exemption.
The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for affordable housing construction. No ruling was given on merits, leaving the issues undecided.
The AAR held that Masala Paan is not a composite supply with betel leaf as principal supply. It was classified as a miscellaneous edible preparation and taxed at 18% GST.
Union Budget 2026–27 proposes certain targeted amendments under GST. The changes are not rate-oriented but structural in nature and largely focus on resolving long-pending issues faced by taxpayers, particularly service exporters, refund applicants and businesses dealing with post-supply discounts.
The Authority declined to rule on ITC eligibility for foundation and structural works as the construction had already been completed. Advance rulings apply only to ongoing or proposed supplies, not past transactions.
The ruling concluded that condenser fans designed for bus and vehicle air-conditioning are parts of air-conditioning machines. GST classification under Heading 8414 was held inapplicable.
The Authority examined whether petrol and diesel billed separately in fleet operations attract GST. It ruled that fuel remains outside GST and continues to be taxed under excise and VAT.
Contributions to DMF, though linked to mining royalty, were held exempt from GST due to their public welfare character. The exemption applies only from the date of the appellate order.
The issue was how cryptocurrency income is classified for tax purposes. The framework holds that transfers fall under a dedicated VDA regime with a flat rate and strict loss rules.
This case explains situations where ITC is availed and utilised without receipt of goods or services. The ruling clarifies that such ITC is recoverable with interest and penalty under Section 74.
