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...
Allahabad High Court has set aside a GST order against Eco Cement India Ltd., stating that excess electricity consumption, without other corroborating evidence, cannot be sole basis for proving suppressed sales and purchases.
The Rajasthan High Court dismissed a second bail application from a GST accused, stating the petitioner must first approach the trial court before seeking direct relief.
The Bombay High Court in the case of Bharat Sanchar Nigam Limited v. Union of India ruled that mandatory pre-deposits for GST appeals can be fulfilled using the Electronic Credit Ledger, overturning an appellate authority’s decision that required cash payment.
The Allahabad High Court ruled that a single E-Way Bill is valid for multiple invoices, stating minor technical errors should not result in penalties for tax evasion.
The Allahabad High Court has stayed coercive action against Varun Enterprises, who was penalized for not including a “biltee” number on tax invoices.
The Andhra Pradesh High Court ruled that a GST assessment order is invalid and can be challenged if it lacks a Document Identification Number (DIN), even after an appeal is rejected.
Summary of nine IGST notifications from September 2025: New rate schedules (5% to 40%), IGST exemption for goods, service rate revisions, and e-commerce tax rules.
GSTAT launched on 24th September 2025 offers a specialized, technology-driven forum to resolve GST disputes efficiently, ensuring consistency and predictability for taxpayers.
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a writ petition filed eight months late. The Court held that statutory appellate remedies cannot be bypassed when the case does not involve jurisdictional issues or violation of natural justice.
Summary of CGST amendments (Sept 2025): Rs.2 Cr annual return exemption, provisional refund curbs, faster RFD-04, and revised GST Appellate Tribunal procedures.
