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...
Breaks down complete regulatory framework governing corporate guarantees and highlights why GST valuation and related-party approvals are critical compliance risks.
Explains how ITC claimed, reversed, and reclaimed within the same year must be reported in GSTR-9, clarifying the correct use of Tables 6B, 7A/7H, and 6H.
The Supreme Court reaffirms that High Courts must refuse writs under Article 226 when effective alternate remedies exist. The ruling stresses scrutiny of material facts and proper justification before invoking extraordinary jurisdiction.
Courts held that allegations of large-scale fraudulent ITC require factual adjudication and are unsuitable for writ jurisdiction, directing the petitioner to pursue the statutory appeal. The Supreme Court refused intervention but extended time to file the appeal.
The Court held that penalty proceedings issued six to nine years late under the repealed VAT law were unreasonable and without jurisdiction. It ruled that powers must be exercised within a reasonable timeframe and quashed all notices and orders.
The Delhi High Court allowed a company to file a GST appeal despite delay, citing the serious illness of a key director. The Court emphasized procedural fairness while the validity of related notifications remains pending before the Supreme Court.
The Court remanded an ex-parte GST demand order after the petitioner could not respond due to a parent’s serious illness. This case underlines that unavoidable circumstances can merit reconsideration of tax proceedings.
Delhi High Court ruled that a pre-deposit made under the Central Excise head satisfies the statutory requirement when the Service Tax portal is non-functional, allowing the appeal to proceed on merits.
The High Court rejected the writ petition challenging GST demand for alleged fraudulent ITC, citing the complexity of factual issues. Petitioners are allowed to appeal under Section 107 of the CGST Act.
Allahabad High Court held that proceedings under GST Section 130 are not permissible against a registered dealer; actions should have been initiated under Sections 73/74.
