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 High Court held that the petitioner must pursue the appellate remedy under Section 112 of the CGST Act, declining to interfere with the ₹3.38 crore GST demand. The ruling emphasizes that writ jurisdiction cannot substitute statutory appeal mechanisms.
The Court held that GST registration cannot be cancelled without specifying a date and time for a personal hearing. The cancellation order was set aside and the matter remitted for fresh consideration.
The Court declined to entertain the writ petition challenging a GST demand linked to suspected fraudulent ITC transactions. It held that factual disputes must be resolved through the appellate remedy under Section 107. The petitioner was directed to file an appeal with the required pre-deposit.
The Court held that with investigation complete and evidence being documentary, continued custody was unnecessary. Bail was granted as the offences were triable by a Magistrate and carried a maximum sentence of five years.
The Court quashed the ex-parte GST order after finding that no reply or hearing was granted. The matter was remanded for reconsideration, with fresh adjudication subject to the Supreme Court’s ruling on related notifications.
The Court held that earlier orders ignored relevant High Court decisions interpreting Rule 90(3). The refund claim must now be reconsidered afresh within a fixed timeline.
The Court ruled that PoK is part of India, making cross-LoC trade intra-state and taxable. GST notices were upheld, and traders must pursue statutory remedies.
Punjab and Haryana High Court granted bail to the person accused in matter of bogus firms and passing of fraudulent Input Tax Credit under GST since claims are yet to be proved and accused has been in prolonged custody.
Explains why ITC reversal is still mandatory when capital goods are exported and clarifies how Section 18(6) operates despite zero-rating benefits.
Explains the updated reporting structure for ITC reclaimed in FY 2025–26, clarifying which tables apply for Rule 37/37A and other reversals.
