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...
AAR Andhra Pradesh dismissed an application seeking clarification on documents for transporting materials and machinery, holding that such procedural queries fall outside Section 97(2) of the CGST Act.
AAR held that coir felt or sheets are classifiable under HSN Code 9404 90 00 and attract GST at 12% under Entry 223 of Schedule II of Notification No. 1/2017-CT (Rate). Ruling settles classification doubts for coir-based manufacturers.
AP AAR rules that the assignment of 89-year leasehold rights is a taxable supply of service, not an exempt sale of land. Consideration for land development is also taxable.
The AAR Andhra Pradesh held that V K Industries’ blended cotton seed cattle feed is classifiable under HSN 23061090 and taxable at 5%, rejecting its claim for GST exemption.
AP AAR affirms that sales value to unrelated customers is the transaction value, while sales to a related recipient with full ITC must use the invoice value.
Andhra Pradesh Advance Ruling Authority rules that the value declared in the invoice is the deemed open market value for supplies to a related person eligible for full Input Tax Credit (ITC).
The GST AAR ruled that the export of pre-packaged and labeled frozen shrimp in quantities up to 25 kg is subject to GST at 5%. The ruling confirmed that the amended pre-packaged and labelled definition applies equally to export and domestic supplies.
The Authority for Advance Ruling (AAR), Andhra Pradesh, has held that the export of pre-packaged and labelled processed frozen shrimps (HSN 0306) in individual packages up to 25 kgs is subject to GST. This decision is based on the classification as ‘pre-packaged and labelled’ under the Legal Metrology Act, 2009, following a 2022 GST notification amendment.
AP AAR ruled that the pre-packed Talimpu Dinusulu is a mixed supply and must be classi-fied under the ingredient attracting the highest GST rate.
GST registration is changing on Nov 1, 2025. The GST 2.0 reform brings a 3-day automated approval for low-risk SMEs, using Aadhaar e-KYC to simplify and speed up business onboarding.
