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 a writ petition against cancellation of GST registration as an effective statutory remedy existed. The taxpayer was directed to seek revocation before the proper officer.
The High Court examined whether a delayed GST appeal could be rejected outright. Balancing equities, it allowed the appeal to be heard on merits subject to payment of costs, setting aside the dismissal order.
The High Court ruled that clubbing several tax periods into one GST show cause notice is illegal. All proceedings based on such a consolidated notice were quashed, with liberty given to restart proceedings lawfully.
The High Court upheld dismissal of a GST appeal filed six days late, holding that neither appellate authorities nor writ courts can condone delay beyond the maximum period set by law.
The High Court examined whether a personal hearing could be fixed before the last date for filing a reply to a GST show cause notice. It held that such a procedure violates the statutory scheme and remitted the matter for fresh consideration.
The Allahabad High Court declined to interfere with GST seizure and penalty orders, holding that disputed factual issues and availability of a statutory appeal barred writ jurisdiction.
The High Court held that mandating monthly ISD credit distribution through rules exceeded the powers granted under the CGST Act. Procedural rules cannot impose time limits absent legislative authorization.
Rajasthan High Court held that appellate authorities cannot extend limitation beyond Section 107 of CGST Act, but condoned delay as the petitioner had sought registration cancellation and reasonably missed the portal order, directing appeal hearing on merits.
This explains why non-refundable tender fees qualify as taxable consideration under GST. It clarifies that access to a tender process is treated as a supply of services.
Telangana HC held Rule 39 “same month” ISD ITC distribution ultra vires Section 20 (pre-01.04.2025), protecting accumulated credit; timelines apply post-amendment.
