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 Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing ITC for earlier years. The authority must reconsider the case in light of Section 16(5) and CBIC clarification.
The Court stayed the adjudication order where similar GST classification issues were already pending. Interim relief was granted until final disposal of the petition.
CA Lakshman Kumar Kadali CA Akash Heda Introduction: Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST dated 27/10/2025 appointing the proper officers under Section 122, 74A, 75(2) of CGST Act, 2017 and Rule 142(1A) of CGST Rules, 2017. The circular has expressly stated that no proper officer has […]
The issue was misuse of arrest powers against genuine buyers. Courts have held that coercive arrests for supplier defaults violate due process and must be restrained.
The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62. Interest liability for delayed payment, however, was left intact.
Orrisa High Court held that the petitioner is entitled to interest on the amount refunded with respect to IGST paid on ocean freight. Accordingly, competent authority is directed to pay simple interest @6% per annum on amount of refund.
The issue was whether GST applies on amounts deducted as “royalty” from contractors’ bills. It was held that such deductions do not constitute taxable supply and cannot attract GST.
The tribunal accepted an area-based methodology for computing profiteering in a housing project, rejecting turnover-linked calculations. The ruling confirms that uniform per-square-foot benefit must be passed on to all eligible buyers.
A slight increase in post-GST ITC was held to amount to profiteering when not passed on. The tribunal directed refund of the quantified benefit with interest to eligible buyers.
The Court held that a final GST adjudication order passed within three months of the show cause notice violates Section 73 of the CGST Act. Orders issued without granting the statutory minimum response period were declared unsustainable.
