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 Tribunal ruled that economic pressures and COVID-era costs cannot justify retaining GST rate cut benefits. Businesses must pass on reductions through lower prices, failing which profiteering is established.
The 2025 Rules mandate electronic filing on the GSTAT Portal using FORM GST APL-05. The key takeaway is strict digital compliance—offline or defective filings risk return or rejection.
The court examined whether the services qualified as intermediary services and found the issue already settled by multiple prior rulings. It quashed the refund rejection and directed sanction of refund with interest.
The High Court is examining whether medicines and consumables supplied during in-patient treatment are taxable under GST. The case turns on whether such supplies are inseparable from exempt healthcare services.
The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess ITC before return filing.
The ruling held that expenses paid to overseas patent attorneys are taxable as import of legal services. GST must be discharged by the Indian recipient under reverse charge, even if the invoice describes the amount as reimbursement.
Explains the importance of a Chartered Accountant certificate in validating trading accounts, stock valuation, and GST reconciliation. Key takeaway: Proper CA documentation ensures faster claim approval and reduces surveyor queries.
Explains the procedural nature of Section 70 summons and how taxpayers can respond strategically. Key takeaway: Calm, well-prepared responses reduce litigation and reputational risk.
Explains Indian tax obligations for US LLC profits and highlights pass-through vs corporate election. Key takeaway: ROR taxpayers must report global income even if funds remain abroad.
– CA Lakshman Kumar K – CA Revanth Krishna K Introduction: In recent times, the Central Government has frequently amended existing laws and, in many cases, replaced old enactments with new legislative frameworks. This trend is particularly evident in tax laws such as the Central Goods and Services Tax Act, 2017 and the Income-tax Act, […]
