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 Court struck down a GST demand by holding that assignment of long-term leasehold rights amounts to transfer of immovable property, not a taxable supply. The ruling reaffirms that such assignments fall outside Section 7 of the GST Act.
Gujarat High Court held that petitioner being 100% EOU of zero-rated supply without payment of tax is entitled for refund of unutilized ITC. Since petitioner is not deemed exporter para no.2.2 of clarificatory Circular No.172/04/2022-GST dated 06.07.2022 would not be applicable.
Delhi High Court held that GST SCN based on documents, statements, evidence seized passed on by Income Tax Department cannot be held to be baseless and vague. High Court warns GST Department and other departments to be careful while citing judicial precedents specifically if the same has been produced or accessed through Artificial Intelligence [AI] software.
The Court held that refund appeals pending for years must be decided within the statutory one-year period under the CGST Act. It directed the Appellate Authority to issue orders by January 2026.
The Court held that the penalty could not stand because the goods were accompanied by genuine documents and the e-way bill failure was due to a technical glitch. It ruled that no intention to evade tax existed and quashed the proceedings.
The case concerns a tender for sand quarries stalled despite receiving required clarifications on ITR and VAT issues. The Court held that authorities must act promptly once clarifications are issued and directed transmission of records for immediate decision-making.
Stay compliant this December with key Income Tax and GST due dates. Learn the deadlines for TDS, Advance Tax, GSTR-1, GSTR-3B, and GSTR-9/9C to prevent penalties and interest.
The High Court held that GST demands cannot exceed the quantum stated in the show cause notice. Confirming nearly triple the SCN amount without fresh notice violated Section 75(7) and natural justice, leading to complete quashing of the order.
Court held that barter transactions between Jammu & Kashmir and PoK qualify as intra-state supplies, making GST applicable. The ruling upholds Section 74 notices as valid and directs traders to pursue statutory remedies.
Court held that authorities failed to consider petitioner’s earlier deposit of over ₹2.01 crore before imposing penalties. Matter was directed to GST Appellate Tribunal for fresh evaluation, with permission to appeal without further pre-deposit.
