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...
GSTAT accepted DGAP’s repeated findings that the company did not contravene Section 171 of the CGST Act, confirming that GST rate reductions were passed on to recipients as required.
The Goods and Services Tax Appellate Tribunal (GSTAT) accepted the DGAP’s final report, concluding that IREO Victory Valley Pvt. Ltd. did not contravene anti-profiteering provisions under Section 171 of the CGST Act, 2017, as the project received no additional Input Tax Credit (ITC) benefit post-GST.
The Bombay High Court ruled that blocking a GST electronic credit ledger under Rule 86A without stating “reason to believe” and offering a timely post-decisional hearing violates natural justice.
Bombay HC restored a taxpayer’s GST registration using the Doctrine of Proportionality, ruling that permanent cancellation is excessive if the taxpayer has paid all outstanding dues, interest, and late fees.
Despite GST’s modernization, GSTR-9 and GSTR-9C annual returns face technical flaws, ambiguity in ITC/RCM reporting, and portal limitations, complicating taxpayer compliance.
The P&H High Court in the Arvind Fashion Ltd case ruled that the time spent on a bona fide GST rectification application (Sec 161) must be excluded when calculating the limitation period for filing an appeal (Sec 107). This decision provides clarity on procedural timelines.
The MP High Court set aside an appeal dismissal, clarifying that GST appeal limitation (Sec 107) must exclude the first day and be calculated by months, not days. Costs recoverable from official.
Delhi High Court sets aside GST demand order where SCN uploaded under “Additional Notices” tab, directs fresh reply & hearing; validity of extension notifications still pending.
Summarizing GST proceedings after a proprietor’s death. Legal heirs’ liability is limited to the estate unless they continue the business, making notices to the deceased void.
Finance Ministry revises IGST rules; new notification updates the definition of “Nominated Agency” effective from November 1, 2025.
