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 Supreme Court ruled that residential GST exemption applies where end use is residential, even if a company sub-leases the property. Sub-leasing alone does not trigger GST.
The issue was whether summons under Section 70 trigger formal GST proceedings. Courts held that summons are part of inquiry only, with proceedings commencing later through statutory notices.
ITC on Construction of Commercial Buildings for Leasing: Landmark Supreme Court Ruling Overturned by Retrospective Amendment to Section 17(5)(d) The Safari Retreats Pvt Ltd V/s. Chief Commissioner of CGST case is a landmark in clarifying the availability of Input Tax Credit (ITC) for leasing-based business models under GST. The dispute arose when ITC on GST […]
Highlights the most common GST triggers for online sellers, including GSTR mismatches, ITC issues, and credit note errors, helping businesses prevent notices and penalties.
Learn how discrepancies between GST returns and financial statements arise, and discover best practices to reconcile GSTR-9 and 9C accurately to reduce scrutiny and litigation.
The Supreme Court ruled that leasing residential premises for hostels qualifies as renting for residence. GST exemption applies where the end-use is residential, even through intermediaries.
The Court held that confiscation orders passed under GST laws are appealable under Section 107 and should not be challenged directly in writ jurisdiction. As an effective appellate remedy existed, the petition was not maintainable. The ruling reinforces the primacy of statutory remedies in GST disputes.
The Court held that presumptions under Sections 132(4A) and 292C of the Income Tax Act apply only to income-tax proceedings. GST authorities must independently assess evidence without borrowing statutory presumptions from another law.
The Supreme Court held that GST exemption depends on residential use of the property, not the commercial status of the tenant. Hostels and long-term PGs qualify as residential dwellings.
The issue was whether ITC could be recovered from a bona fide recipient without first proceeding against the supplier. The key takeaway is that statutory procedure under Section 42 must be followed before reversing ITC.
