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 restored GST registration after accepting that non-filing of returns for six months was caused by genuine illness and financial constraints. Restoration was granted subject to strict compliance conditions.
The court held that an appeal filed beyond the maximum condonable period under GST law cannot be entertained, and writ jurisdiction cannot be used to override statutory timelines.
The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, violate procedural fairness. The matter was remanded for fresh adjudication with proper notice.
The issue was whether portal uploading alone amounts to valid service. The Court restrained coercive action, holding that authorities must follow statutory service modes.
The issue was whether tax authorities could delay a GST refund ordered by the Appellate Authority due to a contemplated appeal. The Court held that unless the appellate order is stayed or set aside, it must be implemented.
Ruling on Section 140 of the CGST Act and Rule 142, the Court allowed use of transitioned credit via DRC-03 for pre-deposit. The decision removes a procedural barrier to appellate remedies.
The Court granted bail noting that the alleged accountant was not the primary beneficiary of the fraudulent ITC. Custody period, limited punishment, and parity with a co-accused weighed in favour of release.
The High Court quashed a retrospective GST cancellation where the show cause notice did not propose such action, holding that cancellation orders must align with the scope of the notice.
The Court accepted that stereo systems installed in e-rickshaws qualify as inputs used in the course of business. Refund of unutilised ITC under the inverted duty structure was directed.
The High Court held that arrest made before the time fixed in a statutory appearance notice violated mandatory procedure. The ruling clarifies that such non-compliance renders the arrest infirm, justifying grant of bail.
