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 discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...
Excise Duty : CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and ...
Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...
Corporate Law : High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deduct...
Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
This explains the mandatory conditions for supplying goods at a concessional GST rate to merchant exporters. It highlights the documentation, verification, and timelines required to retain tax benefits and avoid liability.
The ruling clarifies that interest on pre-deposit refunds starts from the payment date, not after 60 days, ensuring full compensation to taxpayers.
The High Court set aside the rejection of GST registration revocation, holding that Rule 23 permits filing within 270 days. It ruled that the authority wrongly rejected the application on delay grounds and directed reconsideration after hearing the taxpayer.
The High Court held that GST revocation cannot be denied solely due to portal time limits where genuine hardship exists. It directed the authority to accept a manual application and decide the matter on merits within a fixed timeframe.
GST registration was cancelled for six months of non-filing of returns, and the taxpayer was unable to apply for revocation due to portal time limits. The High Court directed acceptance of a physical application and ordered a decision within three weeks.
The dispute concerned whether the two-year limit under Section 54 is mandatory. The Court ruled it is directory and cannot defeat legitimate refund claims. The takeaway is flexible interpretation in deserving cases.
POS rules under the IGST Act determine whether services fall under IGST or CGST+SGST in tokenized real estate structures. The key takeaway is that service classification and property location decide tax jurisdiction, not commercial intent.
This update compiles key statutory deadlines across multiple laws for May 2026. It highlights filing requirements under income tax, GST, FEMA, and company law. The takeaway is a complete roadmap for timely compliance.
GST registration was cancelled for non-filing of returns for six months and appeal was time-barred. The court permitted filing of a physical revocation application and directed time-bound disposal.
GST registration was cancelled for non-filing of returns, but the court permitted manual filing of revocation due to hardship. Authorities were directed to consider the application within a fixed timeline.
