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...
Delhi High Court rules Section 9(2)(g) of DVAT Act is arbitrary for penalizing bona fide buyers for seller’s tax default. ITC is protected.
Himachal Pradesh High Court held that rejection of GST appeal without assigning specific reasons for the rejection thereof is not sustainable in law. Accordingly, matter restored back to Appellate Authority for denovo proceedings.
Gujarat High Court upholds CA certificates for unutilized ITC refunds on netted foreign exchange, easing compliance for businesses with RBI-approved clearing mechanisms. This ruling clarifies proof requirements for forex export services.
Rajasthan High Court held that bail application in GST fake firm case is denied based on seriousness of the offence and also petitioner has attempted to abscond from the custody at the time of consideration of bail application.
The Supreme Court criticizes the practice of withdrawing voluntary monetary offers made during bail hearings, remanding a case for fresh consideration on merits.
Calcutta High Court rules uploading orders on the GST portal is valid service under Section 169(1)(d), rejecting claims that other methods must be exhausted first.
Delhi High Court rules Section 9(2)(g) of DVAT Act can’t deny Input Tax Credit (ITC) to bona fide buyers for seller defaults, citing Article 14 violation.
The Bombay High Court has ruled that adjudication orders merely copying show cause notice content are invalid, emphasizing the need for independent application of mind and consideration of taxpayer submissions.
The concept of actionable claims to tax professionals in this decade is the same as concept of works contract was to tax professionals of 1970s. Unclear, uncharted and mysterious. In this article, an attempt has been made to navigate these shady lanes from a tax professional’s perspective.
Calcutta High Court remands a GST Input Tax Credit reversal case, setting aside previous orders due to factual disputes and lack of proper hearing.
