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...
This explains how non-realisation of export proceeds within FEMA timelines leads to GST refund reversal and interest liability. The key takeaway is that exporters must track realisation deadlines proactively to avoid automatic tax exposure.
This explains when ITC becomes ineligible under Section 17(5)(h) due to expiry or destruction of goods. The key takeaway is that ITC reversal is mandatory and time-sensitive.
This article analyses how Section 74A alters the GST penalty framework by weakening the role of intent. The key takeaway is that even bona fide disputes may now face enhanced penal exposure.
Service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such services were sovereign functions and that the Government was not liable to service tax for the period prior to 1 June 2012.
Punjab and Haryana High Court held that bail application in the matter of fake GST input tax credit is allowed since investigation in the case is already completed and petitioner has been suffering from serious ailment. Accordingly, bail granted on medical ground.
The Tribunal accepted the anti-profiteering report after the respondent agreed to pay ₹67.02 crore to eligible homebuyers. The ruling directs payment within three months along with applicable interest, closing the dispute through an undertaking.
The Tribunal held that allegations of profiteering were not substantiated after detailed verification of records and returns. It concluded that GST liabilities were duly discharged and the complaint was liable to be dropped.
The High Court held that a review cannot be entertained without a clear error or new evidence. Re-arguing the case on merits was found impermissible.
The High Court ruled that GST demands cannot be determined against a deceased proprietor. Authorities must issue show cause notices to legal heirs before fixing liability, failing which proceedings are void.
The tribunal remanded the matter after the respondent admitted incorrect figures were submitted earlier, directing reinvestigation so that profiteering is recalculated on correct data.
