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...
This article examines the evolving jurisprudence surrounding intermediary services through an analysis of key judicial pronouncements that have shaped the current understanding of this complex provision.
Section 74A governs the process for investigating, notifying, determining, and penalizing tax discrepancies—such as unpaid, short-paid, or erroneously refunded taxes, and wrongly availed or utilized input tax credit (ITC).
Madhya Pradesh High Court nullifies GST penalty due to denial of cross-examination, reinforcing natural justice principles for adjudication orders.
Key regulatory changes from July 7-13, 2025, including Income Tax exemptions, GST rulings, customs duty extensions, SEBI master circulars, MCA form updates, and IBC amendments.
Guide to India’s e-invoice system: covering IRN generation methods, taxpayer enablement, login procedures, QR code verification, sub-user management, and API integration.
DGGI Bengaluru identified six shell companies involved in Rs 266 crore fraudulent invoices and Rs 48 crore ITC fraud; mastermind arrested. Investigation ongoing, SEBI notified.
Explore the evolution of GST Reverse Charge Mechanism (RCM) provisions since 2017, with practical examples and updated notifications for registered businesses.
Calcutta High Court sets aside GST penalty for non-physical delivery challan, emphasizing no tax evasion intent and digital document availability.
Orissa High Court rules a reconstituted GSTAT Selection Committee can initiate a de novo process for appointments, absent specific statutory restrictions in the GSTAT Appointment Rules, 2023.
Tamil Nadu AAAR rules GST applies to school bus services paid directly by parents, stating they don’t qualify for exemption as services are not by or to an educational institution.
