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...
TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge Mechanism.
The Gujarat Authority for Advance Ruling (AAR) classifies non-edible castor oil under GST, determines its tax rate, and clarifies its limited jurisdiction regarding input tax credit refunds.
A Gujarat AAR ruling on accommodation for employees vs. trainees clarifies GST implications. The decision covers tax on recovered amounts and eligibility for Input Tax Credit.
Gujarat AAR rules that Beacon Diagnostics’ test kits are classified under HSN 3002, attracting a 5% GST rate. The decision hinges on the ‘essential character’ principle.
Gujarat AAR rules Freedeem app is an e-commerce operator under GST, liable to collect TCS but not covered under Section 9(5) reverse charge.
The Delhi High Court allowed a petition in Aashna Singhal vs. Principal Commissioner of GST, ruling that a provisional attachment of a bank account ceased to be valid after one year as per Section 83(2) of the GST Act.
GSTAT ruled that Raj & Company failed to pass on GST rate cut from 28% to 18% on cosmetics, profiteering ₹3.31 lakh. Distributor directed to deposit with interest.
Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya Pradesh High Court
A guide to GST audit, adjudication, and appeal processes. Understand the steps, legal provisions, and strategies for managing compliance and minimizing penalties.
Understand GST registration exemptions in India, including turnover thresholds, legal provisions under the CGST Act, and specific exemptions for various types of suppliers.