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...
Understand GST Section 18 on Input Tax Credit availability in special circumstances like new registrations, status changes, and business transfers. Learn eligibility and conditions.
Explore GST Section 17 rules on Input Tax Credit (ITC) apportionment for mixed supplies and a comprehensive list of blocked credits, including vehicles and specific services.
Understand GST Input Tax Credit (ITC) eligibility under Section 16 of CGST Act. Learn conditions, time limits and key requirements for claiming ITC.
The case of In re Kanika Exim (GST AAR Gujarat) addresses the Goods and Services Tax (GST) rate applicable to job work services involving the cutting of metallic film rolls. Kanika Exim, a firm engaged in this specific job work, receives metallic film rolls from clients, cuts them to specified dimensions, winds them onto bobbins, and returns them. These processed rolls are subsequently used in the production of zari/metallic yarn, which is then utilized in manufacturing sarees.
Cross-examination in quasi-judicial proceedings under GST and IDT is not merely a procedural formality but a substantive right that ensures principles of audi alteram partem (hear the other side) are upheld
An overview of India’s pre-GST excise duty and CENVAT credit system, explaining how taxes were levied, credits claimed, and the rationale behind their structure.
Calcutta High Court directs refund of IGST paid by Sanjay Kumar Lohia, ruling a challan’s incorrect tax period entry should not deny a legitimate refund claim.
Understand GST ITC refunds for inverted tax structures when input and output goods are the same. Learn about legal provisions and CBIC clarifications on this issue.
Comprehensive analysis of GST TDS provisions, covering applicability, rates, exemptions, payment obligations, and credit claims for deductors and suppliers.
Understand the GSTAT appeals process, including filing procedures, pre-deposit requirements, and the tribunal’s powers, as India’s GST dispute resolution framework evolves.
