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 Section 130 cannot be invoked for excess stock found during survey; authorities must follow Sections 73/74 for tax determination. Orders under Section 130 were quashed.
The new DTAA protocol broadens information exchange, introduces criminal tax matters, and strengthens cooperation in tax recovery between the two countries.
The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and revoke cancellation upon compliance.
The Court held that authorities cannot take coercive steps against taxpayers in a fake ITC investigation if they participate fully in the inquiry. Cooperation ensures protection from arrest or similar actions.
The Court addressed whether a second CGST demand could stand when the DGST had already raised a similar demand for the same period. It held that the petitioner may appeal the CGST order without additional pre-deposit because the earlier deposit covered the same amount.
The Delhi High Court invalidated the retrospective cancellation of GST registration where the show cause notice did not contemplate retrospective action, ensuring a fresh hearing after re-inspection.
The Court noted that the GST-related allegation concerned only the firm’s proprietor, while the petitioners were merely agents. Anticipatory bail was granted with directions to surrender and comply with statutory conditions.
The High Court set aside a GST demand after finding the confirmed amount exceeded the sum proposed in the show-cause notice, holding the order violative of Section 75(7). The matter was remitted for fresh consideration.
The High Court held that a penalty exceeding the amount proposed in the show cause notice violated statutory limits, setting aside the penalty order and remitting the matter for fresh consideration.
Allahabad HC directs authorities to issue Form GST MOV-09 after payment under protest. Non-issuance deprived the petitioner of the right to appeal, making the action unlawful.
