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 : 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 : 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 : 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...
Kerala AAR rules on GST exemption for Britco & Bridco’s NSQF-aligned vocational training. Learn about the conditions for exemption and applicable SAC codes.
Kerala AAR rules on GST exemption for ASAPK’s educational and vocational training, covering Government-approved and NCVET-aligned courses. Learn taxability.
Kerala AAR rules Grand Centre Mall eligible for ITC on its rooftop solar plant, as electricity is used for taxable common area maintenance services.
Kerala Advance Ruling clarifies GST on rehabilitation services. Radiantminds Rehab LLP’s services are taxable at 18% under SAC 999319 due to non-qualification as a “medical establishment” under state regulations.
Kerala AAR clarifies GST on Shubhan Treats’ products. Learn how the mode of supply impacts classification, ITC, and tax liability, especially for e-commerce.
Kerala AAR clarifies GST rates for marine engines, gearboxes, spares, and repair services for fishing vessels; marine engine oil remains at 18%
West Bengal AAR rules that dredging of Muriganga river for Ganga Sagar Mela is a pure service for the govt, exempt from GST under Notif. 12/2017.
A common question businesses face is why an IGST balance cannot be used to offset liabilities for intra-state (within-state) sales when the Central Goods and Services Tax (CGST) credit is fully utilized. Let’s break it down with real-world examples to make it crystal clear!
Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative practice, the answer is in negative.
Courts differ on condoning GST appeal delays beyond limits. Madras HC adopts a liberal approach, while Allahabad HC insists on strict statutory timelines.