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...
BCAS requests extension of GSTR-3B filing and payment deadline for Sep 2025, arguing the original date of Oct 20 coincides with Diwali, creating compliance difficulties.
Summary of GST Rule 88A and Section 49 governing ITC utilization. Explains the mandatory order of set-off and the strategic use of IGST credit to reduce cash payment.
New GST rate notifications (09/2025 & 10/2025) exempt uncoated paper used solely for notebooks/exercise books, but not other uses. This end-use-based exemption creates significant compliance risk for manufacturers and traders, as the burden of proving downstream use falls on the supplier, requiring stringent documentation and potentially impacting Input Tax Credit (ITC).
Key regulatory updates: GST advisory, SC rulings on adjournments/confiscation, Customs tariff value fixation, REEIMS import mandate, SEBI Block Deal revision, and RBI’s ECL framework drafts.
Supreme Court rules that GST proceedings start with a Show Cause Notice, not a summons. Clarifies guidelines for Central and State GST authorities to avoid parallel investigations.
Andhra Pradesh High Court held that common show cause notice and/or common order for different tax periods is impermissible. Accordingly, common order for assessment periods 2017-2018 to 2022-2023 is liable to be set aside and matter remanded back to respondent.
Madras High Court directs petitioner to deposit 25% of the disputed tax amount and quashed impugned order since petitioner failed to furnish reply to GST SCN. Accordingly, court also directs to furnish reply within stipulated time period.
Learn the mandatory steps and required documents for GST registration for a sole proprietor in India. Know the turnover limits, necessary proofs, and tips for a smooth online application.
Personal hearing is mandatory in GST adjudication under Section 75(4) before any adverse decision. Courts confirm PH is a non-negotiable right of natural justice.
GST 2.0 reforms effective Oct 1, 2025: streamlined rates (5%, 18%), mandatory IMS for ITC verification, GSTR-3B locking, and new credit note reversal rules.
