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...
Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultation recommended procedural simplification and stronger taxpayer safeguards.
The Court held that cancellation of GST registration through a non-speaking order violates the statutory requirement of recording reasons. The matter was remanded for fresh consideration in accordance with Rule 22 of the CGST Rules.
The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. Courts have indicated that taxpayers’ vested appellate rights arising before the amendment may deserve protection.
The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired. It highlights judicial views that disputed interest requires adjudication and cannot be recovered through indirect mechanisms.
GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. The Tribunal directed deposit of ₹8.99 lakh with interest after finding that consumers were denied the benefit of lower tax rates.
The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoices, supplier returns, and tax payments establish the genuineness of supplies.
The Bombay High Court held that GST recovery proceedings against a legal heir cannot be initiated without first determining liability under Section 93. The ruling emphasizes that Section 79 recovery powers require an established liability supported by due process.
The Andhra Pradesh High Court ruled that recovery proceedings under Section 79 can be initiated against banks without prior notice to the dealer once an assessment order has attained finality. The decision clarifies that Section 79 is a recovery provision that operates after tax liability is conclusively determined.
The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent from GSTR-2A. The Court held that GSTR-2A did not capture such data during the relevant period, making the demand unsustainable.
The Orissa High Court held that a GST appeal filed within the additional one-month condonable period under Section 107(4) could not be rejected as time-barred. The ruling emphasises proper computation of limitation by excluding the date of communication of the order.
