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 : 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 : Explains why courts favour a holistic assessment of evidence and caution against denying ITC solely because old supporting documen...
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...
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 : 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 : 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 Supreme Court declined immediate intervention but expressly left open the challenge to the validity of Section 16(2) of the CGST Act. The key takeaway is that constitutional questions relating to denial of ITC due to supplier default remain unresolved.
The article explains how ITC eligibility is linked to vendor compliance under GST. It highlights key risks such as return filing defaults, invoice mismatches, and supplier non-compliance that can lead to ITC denial.
The Madras High Court stayed the operation of a GST assessment and demand relating to seigniorage fee. The Court held that further action should await the Supreme Court’s decision on the same legal issue.
The Court granted bail after taking note of the petitioner’s extended incarceration and the lack of criminal antecedents. It held that continued detention was not warranted at that stage.
The Court quashed a GST assessment order passed ex parte and remanded the matter for fresh adjudication, holding that the petitioner should be given another opportunity to present its case.
The Allahabad High Court declared the arrest illegal after noting deficiencies in the arrest memo and the absence of a CBIC-DIN on the grounds of arrest. The petitioner was ordered to be released forthwith.
The Andhra Pradesh High Court held that depositing money into the electronic cash ledger does not discharge GST liability. Tax is treated as paid only when the amount is debited and appropriated to the Government account, making interest payable for the delay.
The article explains when ITC must be reversed under GST law and highlights the interest and penalty consequences of failing to comply with reversal provisions.
The Supreme Court held that online gaming, fantasy sports, and similar activities involving monetary stakes on uncertain outcomes fall within betting and gambling for GST purposes. It upheld the GST framework and taxation of actionable claims arising from such transactions.
The Bombay High Court held that Section 65 audit proceedings can be initiated even after GST registration is cancelled if the audit pertains to a period when the taxpayer was registered. Cancellation of registration does not extinguish statutory obligations relating to past tax periods.
