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 disposed of a petition challenging a Rs. 1.51 crore GST demand, ruling that the petitioner must utilize the statutory appeal process under Section 107 of the CGST Act.
Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
Court observed that mere compliance by portal upload cannot replace genuine service of notice and directed reassessment after giving the taxpayer a fair hearing.
This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It underscores that prompt scrutiny and timely appeals are essential to protect government revenue.
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services under IGST Act, directing refund of ₹3.25 crore ITC with interest.
Recent High Court rulings state GST Section 129 penalties require intent to evade tax, not just technical or typographical errors. Analysis of key judicial precedents.
GST slabs consolidated to 5% and 18% in Sep 2025. Simplification aims to boost consumer demand, lower prices, cut MSME costs, and accelerate India’s GDP growth.
Delhi High Court set aside a Rs.20 Cr GST demand, holding that ITC refund on exports cannot be denied if total foreign exchange proceeds are realized, even if FIRCs don’t match invoices transaction-by-transaction.
Section 15(3)(b) mandates ITC reversal for post-supply discount relief. Recent GST Council proposed dropping the pre-agreement rule, and the CA certificate requirement is withdrawn.
Rajasthan HC rules bilateral contracts with a foreign entity are ‘export of services,’ not ‘intermediary’ under GST, entitling the Indian supplier to an IGST refund.
