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 Karnataka High Court held that granting only one day’s time to respond to a show cause notice violates principles of natural justice. The ex-parte assessment order was set aside and the matter remanded for fresh adjudication.
The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent ITC can be rebutted through invoices, e-way bills and transportation records, denial of cross-examination alone does not vitiate proceedings.
FIR registered against officials and the liquidator of Punj Lloyd Ltd. (PLL), which alleged non‑payment of subcontractor dues and misuse of Goods and Services Tax (GST) input credits in connection with the Gas Authority of India Ltd (GAIL) pipeline project was quashed as mere breach of contractual obligations, delayed payments, GST disputes, or financial reconciliation issues did not constitute the offence of cheating unless fraudulent or dishonest intention existed from the inception of the transaction.
The issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite possessing tax invoices and dealing with a registered supplier.
The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid reconciliation mismatches and scrutiny.
The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The proposal seeks to enhance predictability and administrative efficiency in tribunal proceedings.
This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 lacks jurisdictional applicability. Excess stock cases must instead be addressed under Sections 73 or 74 of the GST Act.
GST allocates tax revenue to the state where goods and services are consumed rather than produced. The key takeaway is that stronger consumer markets often translate into higher state GST collections.
The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is that fraud provisions require evidence of deliberate tax evasion, not routine mismatches.
The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway is that tax penalties are generally treated as civil consequences rather than criminal punishments.
