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 Calcutta High Court permitted Subrata Mondal to clear his tax liability in installments after an initial ₹10 lakh payment, directing the appeal to be heard on merits.
The Madras High Court set aside an ex parte GST assessment order and remanded the matter for fresh adjudication, directing the petitioner to deposit 25% of the disputed tax.
A GST registration cancellation was quashed because the initial Show Cause Notice (Form GST REG-17) did not include a definite date and time for the taxpayer to appear, failing to meet the requirements of Rule 22(1).
The Delhi High Court set aside GST demands on Oriental Insurance Company Limited, applying CBIC Circular No. 228/22/2024-GST that regularized reinsurance services for the period from 1 July 2017 to 24 January 2018.
The Gauhati High Court set aside a GST order issued without a valid show cause notice under Section 73(1) of the AGST Act, holding that a DRC-01 summary cannot replace a detailed notice.
Gujarat High Court held that denial of IGST refund under rule 96(10) of the Central Goods and Services Tax Rules without considering additional evidences produced by the assessee is not justifiable. Accordingly, matter remanded back to appellate authority for fresh de-novo order.
Karnataka High Court held that notification no. 2/2023- Compensation Cess (Rate) dated 31.03.2023 and 3/2023 dated 26.07.2023 directing to pay compensation cess at Maximum Retail Price [MRP] as against transaction value runs counter to the CGST Act. Accordingly, the said notifications are quashed.
Delhi HC directs re-credit of ITC to taxpayer’s ledger, ruling technical limitations of the GST portal cannot deny statutory entitlement under CGST Act.
HC rules assessment under UPGST Act unsustainable if personal hearing is denied, even when written reply opportunity was provided to taxpayer.
Calcutta High Court directed the CGST authorities to defer proceedings on a show-cause notice that clubbed four financial years. The petitioner argued that such bunching and lack of scrutiny under Section 61 violated due process.
