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 High Court declined to entertain writ petitions challenging an ex parte GST order, holding that an effective statutory appeal was available. The ruling reinforces that writ jurisdiction should not be invoked when alternative remedies exist.
The High Court set aside a GST assessment order after finding it was issued without the assessing officer’s signature. An unsigned order was held to be legally invalid.
The High Court quashed a tax order after finding that the show cause notice was not validly served through the GST portal. The ruling underscores that lack of effective service vitiates adjudication.
The issue was whether commissions from foreign universities attract GST as intermediary services. The court held that principal-to-principal consultancy services qualify as export, entitling refund.
The SC rejected the State’s challenge citing an unexplained 676-day delay and found no reason to interfere with the High Court’s refund order. The High Court’s direction to process the original refund claim remained effective.
The High Court held that contradictory portal communications and missing rejection orders cannot defeat a refund claim. The original refund application was ordered to be honoured with interest.
The GST portal has revamped GSTR-3B filing to improve interest calculation, ITC usage, and reporting accuracy. Taxpayers must verify auto-filled data to ensure correct compliance.
Courts have clarified that summons, audits, and investigations do not amount to initiation of proceedings under GST. The jurisdictional bar applies only once a determinative adjudicatory step like a show cause notice is issued.
The court held that appeals filed beyond the three-month period plus one-month condonable window under Section 107 cannot be entertained. The ruling reinforces strict adherence to limitation under the CGST Act.
Following the High Court’s ruling on limitation, the Supreme Court dismissed the SLP as withdrawn. The decision leaves intact the finding that delayed GST appeals are not maintainable.
