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...
CBIC withdraws Circular No. 212/2024-GST; suppliers no longer need to follow the procedure for evidence of compliance under Section 15(3)(b)(ii).
Delhi High Court confirmed that businesses must reduce prices to pass on GST rate cuts to consumers, rejecting claims that increased quantity or free products justify price retention. The profiteering amount was directed to the Consumer Welfare Fund.
Exporters claiming GST refund after payment must file Form RFD-01 within two years of export. The guide covers documentation, timelines (7 days for provisional, 60 days for final), and common rejection reasons.
The GST Act mandates strict timelines for issuing show cause notices and assessment orders. SCN under Section 73 or 74 must follow prescribed periods to be valid.
Effective Sept 22, 2025, GST on hotel rooms Rs.7,500 drops to 5% (without ITC), and beauty services to 5% (without ITC), compelling hotels to adjust pricing and ITC compliance.
GST rate rationalisation provides cost relief to Bihar’s economy, benefiting Makhana farmers, Sudha dairy producers, and artisans through lower taxes on key products.
GST reforms in 2025 cut rates to 5% on Assam’s tea, handlooms, GI crops (Joha Rice, Kaji Nemu), and mid-range hotel rooms, reducing costs and boosting demand across sectors.
GSTAT has mandated phased e-filing for appeals (Sec. 107/108) via a new portal, effective Sept 24, 2025, based on prior order dates, alongside the notification of the digital-first GSTAT Procedure Rules, 2025.
GSTN is updating the GST Portal (GSTR-2B IMS) from October to simplify ITC. Changes include limited pending records, invoice-level ITC reversal, and vendor communication features.
CBIC reformed GSTR-9/9C for FY 2024-25, mandating granular ITC reporting, rule-wise reversals, and GSTR-2B auto-population, raising the compliance bar for businesses above Rs.2 crore.
