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 Delhi High Court ruled that a technical limitation on the GST portal is no ground to deny a taxpayer’s rightful Input Tax Credit (ITC) re-credit. The Department must use manual intervention to credit the amount if the automated system fails, resolving a dispute over Rs. 23.32 lakh in tax credit.
A Delhi High Court ruling affirms that tax authorities cannot cancel a GST registration with retrospective effect from the date of initial registration unless the intention for retrospective cancellation is clearly stated in the Show Cause Notice (SCN).
Chhattisgarh High Court upheld the recovery of GST dues from Shivam Metallurgicals’ Electronic Credit Ledger (ECRL) under Section 79(1)(a) after the assessee failed to pay the demand within the stipulated time.
Jharkhand High Court sets aside a GST appeal rejection based on ‘non-receipt of certified copies,’ deeming it ‘hyper technical.’ Appellate authority must now decide the case on merits.
Allahabad High Court rules that GST cannot apply to goods sent for repair, quashing seizure and penalty imposed on hydraulic excavator under Section 129.
The Allahabad High Court set aside a GST penalty under Section 129, ruling that the mere absence of Part-B of an e-way bill is a technical breach, not an intention to evade tax, citing the Fiserv precedent.
Punjab & Haryana High Court directs GST authorities to decide Mahadev Steel Industries’ plea for unblocking ₹33.8 lakh ITC under Rule 86A within one week.
The Bombay High Court’s views on single GST Show Cause Notices (SCN) for multiple years are clarified. Initial prima facie views in RioCare were not a final ruling.
The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller’s failure to remit tax or file returns, a principle relevant to GST’s Section 16(2)(c).
Key circulars and rulings from October 13-19, 2025, covering Income Tax exemptions, GST return deadline extensions, SEBI RPT disclosure changes, MCA filing extensions, and significant IBC judgments.
