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 issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held that a non-speaking order without proper consideration of the delay explanation cannot stand and directed fresh adjudication.
The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed the proper officer to decide the application within two weeks in accordance with law.
The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were merely uploaded on the GST portal and not properly communicated.
The ruling held that ITC on QIP-related services was available only to the extent the funds were used for repayment of borrowings. Credit was denied for the portion linked to investment in a subsidiary due to the absence of a direct nexus with the taxpayer’s business.
The Authority held that electricity transferred to the DISCOM grid constituted a supply under GST. Since electricity attracted a nil rate of tax, ITC on solar plant-related expenses was denied.
Uttarakhand AAR held that services relating to municipal water supply functions qualified for GST exemption under Notification No. 12/2017. The ruling clarifies how Article 243W functions influence tax treatment.
The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruling clarifies that the “toleration of an act” provision requires a separate agreement and cannot cover compensation payments.
The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key takeaway is that confiscation and penalty are inseparable and must stand or fall together.
The Court permitted the petitioner to pursue the statutory remedy after noting that the GST Appellate Tribunal had been constituted and its members appointed. Appeals filed by June 30, 2026, must be entertained without limitation objections.
The Court permitted the petitioner to approach the GST Appellate Tribunal after noting its constitution and operational readiness. Appeals filed by June 30, 2026, are to be entertained without limitation objections.
