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...
Supreme Court refines tests to identify real employer–employee relationships, impacting income tax TDS, GST liability, and manpower supply compliance.
Court held that taxpayers whose GST registration stands cancelled cannot be expected to access e-notices, setting aside an order issued without physical service.
Summary of Agrawal Soya Extracts (P.) Ltd. vs. Union of India where the MP High Court applied the Supreme Court’s Armour Security precedent, mandating GST authorities to decide on jurisdiction and prevent parallel investigations if a show cause notice is already issued on the same subject matter under Section 6(2)(b) of the CGST Act.
Bombay High Court held that interest under Section 56 of the CGST Act must be paid from 60 days after the original refund application, even if the refund is granted later following an appellate order. The Court relied on Lupin Ltd., Ranbaxy Laboratories, and other precedents to reject the Revenue’s stand.
The Allahabad High Court granted bail to Azharuddin, accused of over ₹20 crore (Rs.2.4 million) in GST evasion through Input Tax Credit (ITC) fraud, considering the completion of the investigation, the filing of the complaint, the maximum five-year sentence, and Supreme Court rulings on bail for economic offenses based on documentary evidence.
Gujarat AAAR rules that companies cannot claim GST Input Tax Credit (ITC) on share buyback expenses, as securities are neither goods nor services under GST law.
Punjab and Haryana High Court rules the time spent on a GST rectification application under Section 161 must be excluded from the appeal limitation period under Section 107, setting aside an appeal’s dismissal based on delay.
Join a 2-day live workshop with CA Sachin Jain to understand GSTR-9 & 9C deeply. Learn clause-wise analysis, reconciliation techniques, and practical data handling to ensure accurate and confident annual GST filings.
One of major highlights of GST year is GSTR-9 (the Annual Return) and GSTR-9C (Reconciliation Statement), which we are discussing today. GST portal went live on October 14, and as October 2025 approaches, filing for FY 2024–2025 is quickly approaching.
The petitioner challenging GST orders was directed to comply with Trade Circular 13 August 2024 for interim protection; constitutional claims on Section 16(2)(c) can be raised only after exhausting remedies before the future GST Tribunal.
