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...
Service Tax : Gujarat High Court held SVLDRS relief unavailable as service tax was not quantified before 30 June 2019. Partial admission during ...
Goods and Services Tax : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...
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 : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
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...
Understanding GST implications for corporate guarantees, including valuation rules, historical context, and recent clarifications from CBIC on taxability based on issuance dates.
This article examines the provisions of Section 54(10), the issues arising from its application, particularly regarding minor discrepancies in returns and unconfirmed demands, and proposes a reasonable interpretation in light of the GST framework, judicial precedents, and principles of natural justice.
Explore the structural and procedural challenges within India’s GST framework, from ITC denials to disproportionate penalties. Discover critical reforms needed for a fairer, business-friendly tax system.
KSCAA represents to the Finance Minister on the misapplication of GST Section 74 notices for small demands, urging restriction to cases of demonstrable fraud.
KSCAA represents to CBIC on Invoice Management System issues, addressing GSTR-3B credit note limitations, bulk action utility, and compliance burden.
GSTN’s July 2025 advisories cover GSTR-1 HSN reporting, appeals against waiver orders, upcoming security enhancements for ASPs, non-editable GSTR-3B inter-state supplies, and GSTR-3A notices for cancelled composition taxpayers.
KSCAA represents to the Finance Minister on GST Rule 37A, seeking to enable ITC reclaim when tax is paid via DRC-03 or recovered, addressing current limitations.
Diagnostic services by clinical establishments remain exempt from GST. Know scope, compliance, and key circulars defining healthcare service exemptions.
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date. Circulars cannot retrospectively override statutory rights or create artificial classes.
Rule 86B imposes restrictions on the use of the Input Tax Credit (ITC) for discharging GST liability. It mandates that taxpayers must use a minimum of 1% of their tax liability to be paid in cash, irrespective of the ITC balance available in their electronic credit ledger. This rule was introduced to curb fraudulent activities.
