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 Telangana High Court held that if a taxpayer files an appeal within the prescribed period along with the statutory pre-deposit, recovery proceedings should not be initiated. The ruling reinforces the protection available to assessees during the appeal process under the GST law.
The Telangana High Court held that if an appeal is filed within the prescribed period along with the statutory pre-deposit, recovery proceedings should not continue. The key takeaway is that taxpayers are protected from coercive recovery while availing their appellate remedy.
The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration before April 1, 2025. The decision quashed GST demand and penalty, emphasizing that mandatory ISD registration applies only prospectively.
Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation, and common compliance pitfalls.
The Telangana High Court declined to examine the merits of the GST assessment order and allowed the taxpayer to pursue the statutory appellate remedy. The Court clarified that the appellate authority should consider the delay condonation plea based on the reasons explained by the assessee.
The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgment confirms that skill elements do not negate GST liability where outcomes remain uncertain.
The Telangana High Court declined to examine the merits of the GST demand but permitted the taxpayer to file a statutory appeal with a delay condonation application. The ruling highlights that appellate remedies remain available even where notices are claimed to have been discovered belatedly through the GST portal.
The Telangana High Court held that an order rejecting delay condonation without assigning reasons suffers from lack of application of mind. The key takeaway is that authorities must pass speaking orders while deciding applications for revocation of GST registration cancellation.
The Telangana High Court permitted the taxpayer to file a delayed appeal against the GST demand and penalty order passed under Section 74. The key takeaway is that the appellate authority may condone delay after considering that the taxpayer had been pursuing a writ remedy.
The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic Credit Ledger and refraining from objecting to original Hindi records filed with appeals.
