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 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 : Explains why courts favour a holistic assessment of evidence and caution against denying ITC solely because old supporting documen...
Goods and Services Tax : Nine years of GST reforms added new returns, e-invoicing, reconciliations, and system controls, significantly increasing complianc...
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...
Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...
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 : The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or w...
Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...
Goods and Services Tax : Madras High Court allowed a delayed appeal without limitation as the GST on royalty issue is pending before the Supreme Court....
Goods and Services Tax : Madras High Court stayed GST recovery on royalty and directed authorities to await the Supreme Court's decision on the pending iss...
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...
Karnataka HC held that the use of ‘may made the GST Amnesty timeline directory, requiring reconsideration of a delayed declaration request.
The Madras High Court held that a Section 62 best judgment assessment cannot continue once the taxpayer subsequently files GST returns. The matter was remanded for reassessment after considering the uploaded returns.
The Madras High Court quashed a Section 74 demand after finding the taxpayer’s turnover appeared below the GST registration threshold and no personal hearing was granted. The matter was remanded for fresh adjudication following due process.
The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified older cases, while preserving the statutory filing timelines for later orders.
The article explains how mandatory IMS, Section 16, and Section 38 have shifted ITC eligibility from invoice possession to portal-based acceptance and supplier compliance.
Mohan Milkfoods Private Limited Vs Joint Commissioner (Corporate-2) State Tax And 2 Others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging an order dated 9 April 2026 by which the petitioner’s Input Tax Credit (ITC) available in the Electronic Credit Ledger (ECL) was blocked under Rule 86-A of the Uttar Pradesh […]
Telangana HC declined to examine the merits and allowed the taxpayer to file a statutory appeal with a delay condonation application. The appellate authority was directed to consider the delay and decide the appeal on merits if satisfied.
Courts held that Section 62 best judgment assessments lose effect once valid returns are filed and tax dues are paid, requiring the department to follow regular assessment.
Section 112 prescribes strict timelines for GSTAT appeals, with limited power to condone delay. Taxpayers must file within the statutory period to avoid dismissal without consideration of merits.
The Gauhati High Court held that a bona fide purchaser cannot be denied Input Tax Credit merely because the supplier failed to deposit GST with the Government. The ruling clarifies that recovery should be pursued against the defaulting supplier unless collusion or fraudulent transactions are established.
