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...
Courts have held that failure to serve mandatory pre-adjudication notices violates statutory procedure and invalidates GST proceedings.
The High Court held that complex issues on overlapping State and Central proceedings should be examined by the Appellate Authority. The Supreme Court has stayed the order after notice on the argument that duplicate proceedings are barred by statute.
Madras High Court held that issuance of show cause notice under section 74 of the Goods and Services Tax Act, 2017 impermissible since tax already paid voluntarily and there was no tax liability to be paid at the time of issuance of show cause notice. Accordingly, notice quashed.
n: The Court ruled that denying ITC for supplier non-compliance results in cascading tax. Authorities must ensure GST taxes only value addition and not penalise genuine buyers.
The High Court declined to entertain a writ challenging a GST order, holding that no exceptional case was made out to bypass the appellate remedy. The ruling reiterates the principle of exhausting statutory appeals before invoking writ jurisdiction.
Explains correct reporting of taxable turnover in GSTR-9 and highlights the key takeaway—actual annual turnover must be accurately reflected despite return mismatches.
Gauhati High Court held that writ petition is not maintainable due to availability of alternative efficacious remedy under the provisions of Section 85 of the Finance Act, 1994 before appellate authority. Accordingly, writ petition dismissed.
Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the GST Act after inordinate delay of around one year with adequate reasoning for inordinate delay cannot be entertained. Accordingly, writ petition is dismissed.
Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be invoked without initiating proceedings under Section 73 or 74
The Bombay High Court set aside a GST cancellation order, highlighting the need for reasoned decisions and proper consideration of submissions in accordance with natural justice
