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...
Bombay High Court held that invocation of provisions of Rule 86-A of the Central Goods and Services Tax Rules, 2017 and blocking of Input Tax Credit not justified since Input Tax Credit available in Electronic Credit Ledger was ‘NIL’. Accordingly, petition is allowed.
GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax authorities, making departmental actions void after the deadline.
Calcutta HC emphasized that uploading GST orders and proceedings on the official portal constitutes valid service under Section 169. Writ petition challenging the order without pursuing alternate remedies was dismissed with costs.
The court held that an impugned GST order was not properly uploaded under the “view notices and orders” tab, affecting the petitioner’s ability to respond. HC directed the assessing officer to issue a fresh notice with proper service and timeline for reply.
The Madras High Court ruled that a GST summary demand order in Form DRC-07 is invalid if the mandatory show-cause notice in Form DRC-01 was not issued first, even if a preliminary notice (DRC-01A) was sent.
Kerala High Court recalls its 2024 order after finding petitioner’s GST refund plea was wrongly linked to a batch case challenging Section 16(2)(c) of CGST Act.
Delhi HC dismissed a writ challenging a ₹6.27 Cr GST demand, noting the firm’s two-year lifespan suggested fraudulent ITC intent. Court directed the firm to pursue the Section 107 statutory appeal.
Delhi High Court denies Airports Authority of India’s petition against the rejection of Rs. 9.34 Cr transitional CENVAT Credit claim, citing failure to submit supporting documents, not just a software glitch.
The Delhi High Court set aside a GST demand order against Hind Paper House, citing the department’s failure to properly upload the Show Cause Notice and Relied Upon Documents, and directed a fresh hearing.
A new facility in Invoice Management System (IMS) has been introduced on GST portal wherein taxpayers are allowed to keep credit notes as Pending for one tax period.
