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...
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit transactions.
The Court held that uploading a show cause notice on the GST portal after cancellation of registration violates natural justice, leading to quashing of Section 73 orders.
Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was found.
GST Audit Checklist Explained: Compliance Failures That Trigger Tax, ITC Reversal & Deemed Supplies; GST Audit Reveals ITC Risks Due to Section 16, Rule 42/43 & RCM Non-Compliance; GST Audit Checklist: Why Incorrect Classification, LUT Lapses & Export Errors Invite Scrutiny; GST Audit Findings Explained: Vendor Payment Delays, Capital Goods Sale & ITC Reversal Issues; […]
The Calcutta High Court held that retrospective cancellation of a supplier’s GST registration alone cannot justify denial of Input Tax Credit, requiring a reasoned evaluation of submitted documents.
The Bombay High Court quashed an order as the show-cause notice failed to specify date, time, and venue for personal hearing, violating Section 75(4) of the GST Act. The Court restored the proceedings for lawful adjudication.
The Court quashed an ex-parte GST order where the initial notice did not comply with procedural requirements, emphasizing proper reissuance of notice and lawful proceedings.
The Court set aside the dismissal of a GST refund appeal, finding the Appellate Authority miscalculated the limitation period. The matter was remanded for fresh consideration with proper hearing.
The Court allowed the taxpayer to file a fresh reply after initially failing to respond to a GST notice. Relief is conditional on depositing 50% of disputed tax, after which the authority must reconsider the matter.
The court held that a works contractor cannot challenge a GST assessment months after becoming aware of it, as a rectification application was already pending.
