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...
Madras High Court held that the matter involving sexual harassment complaint against IRS officer needs a fresh inquiry. Accordingly, High Court directs Internal Complaints Committee [ICC] to be re-constituted. Further, High Court also issued a series of directions for conduct of inquiry.
Delhi High Court held that Indian Institution providing educational consultation to students in India and Foreign Educational Institution paying commission thereof cannot be considered as intermediary service. Accordingly, writ petition of revenue dismissed.
Andhra Pradesh High Court ruled that a single, composite GST show cause notice or assessment order covering multiple financial years is impermissible under the GST Act. The court set aside the orders and directed authorities to initiate fresh, year-specific proceedings.
Delhi High Court admitted petitions challenging GST Notification No. 40/2021, which petitioners argue violates Article 14 and Section 164 of the GST Acts. The court ordered interim protection, directing that no coercive steps be taken until the next hearing.
Allahabad High Court applied the doctrine of comity to quash a GST appellate order, directing a fresh decision in line with the un-appealed Bombay High Court judgment on the definition of service ‘recipient’ under the IGST Act.
New GST Rules allow optional registration under Rule 14A for small B2B suppliers with output tax ≤ ₹2.5 lakh/month; eligibility, process and risks covered.
Chhattisgarh High Court held that petition seeking release/reimbursement of GST cannot be entertained since relief of compensations sought is contingent upon the resolution of the disputed question of facts raised, and these questions cannot be adjudicated under Article 226 of the Constitution of India.
From Nov 1, 2025, GST registration to be granted in 3 days under Rule 14A for small B2B taxpayers with monthly tax liability up to ₹2.5 lakh.
Kerala High Court held that appellate authority to adopt liberal view and accept document since appropriate opportunity not granted by adjudicating authority to produce documents. Accordingly, writ disposed of and matter remanded back.
Kerala AAR rules no legal bar on inter-state CGST/IGST credit transfer during company mergers, terming GST portal restrictions as technical.
