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...
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 : The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or 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 Court held that a typographical error in the tax period mentioned in the DRC-01 notice did not invalidate the proceedings because the relevant invoices were clearly identified. However, the matter was remanded for fresh adjudication subject to deposit of 10% of the disputed tax and filing of a reply.
Section 54(3) permits refund of unutilised ITC for zero-rated supplies and inverted duty structures. The key takeaway is that refund entitlement flows from the statute and cannot be curtailed beyond prescribed exclusions.
The Gauhati High Court granted bail in an NDPS case, holding that the petitioner’s GSTIN appearing in e-way bills was the primary material against him. The Court found no evidence of dealings with consignors, co-accused, or any other material linking him to the alleged trafficking operation.
Notification No. 27/2024 centralizes adjudication of multi-State GST investigations but does not expressly address appellate jurisdiction. The resulting uncertainty has raised questions about appeals, reviews, and further remedies.
The Supreme Court held that online money gaming involving stakes constitutes a taxable supply of actionable claims. GST is payable on the full value of player deposits and not merely on platform commissions.
Non-compliance with GST ITC apportionment rules can lead to demands, interest, and penalties. Understanding Rule 42 and Rule 43 is essential for businesses claiming common input tax credits.
GSTN has mandated the declaration of Ship To GSTIN in Bill-To-Ship-To transactions to improve transparency and traceability of goods movement. Non-compliance may prevent e-Way Bill generation and trigger penalties.
The ruling examines whether penalties under Section 129 can be imposed for internal movement of goods without an e-way bill. It highlights that where no tax is payable, the statutory penalty formula may fail.
Assessment and adjudication serve different functions under the CGST Act, with one determining tax liability and the other resolving disputes. Understanding the distinction is essential for effective GST compliance and litigation management.
GST on rental income has evolved significantly since 2017, with several transactions now covered under Reverse Charge Mechanism. This guide explains when landlords or tenants are liable to pay GST on rented properties.
