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...
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 : Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement w...
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...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
The Haryana AAAR held that Brake Hoses are primarily composed of vulcanized rubber and retain their essential character as rubber hoses. Accordingly, they were classified under HSN 4009 and made taxable at 18% GST.
The Haryana AAAR held that consulting and market support services provided to a Malaysian company were intermediary services under the IGST Act. As the place of supply was held to be in India, the services did not qualify as exports or zero-rated supplies.
The Gujarat High Court upheld the constitutional validity of Section 16(2)(c) of the CGST Act, holding that ITC is unavailable if the supplier fails to deposit GST. The key takeaway is that bona fide purchasers remain subject to statutory ITC conditions despite having fulfilled their own obligations.
The High Court held that assignment of leasehold rights amounts to transfer of an interest in immovable property and not a supply of services. The ruling clarifies that such transactions fall outside the scope of GST.
The article explains how limitation under Sections 107 and 112 is calculated from communication of orders and why delayed appeals face serious risks. It highlights the importance of preserving proof of service and complying with statutory timelines.
Reverse Charge Mechanism under GST is increasingly becoming technology-driven with stricter GSTN validations, reconciliations, and ITC monitoring. Businesses must strengthen reporting and compliance processes to avoid notices and credit disruptions.
Allahabad High Court set aside a GST refund rejection after the taxpayer was unable to upload an additional reply on the GST portal. The Court held that the portal must support supplementary replies to ensure proper adjudication and fair hearing.
GSTN has made the Ship To GSTIN field compulsory for all Bill-To/Ship-To e-Way Bill transactions from 15 June 2026. Businesses using ERP or API systems must update configurations to avoid generation failures and compliance risks.
The Madhya Pradesh High Court refused to entertain the writ petition after finding that the appeal was filed beyond limitation and without the required pre-deposit. The Court held that statutory remedies cannot be bypassed through writ jurisdiction.
The Calcutta High Court declined interim relief against a Section 74 GST notice involving classification of extrusion fried snacks and pellet fried snacks. The Court held that the challenge to the CBIC circular and classification issues required extensive hearing.
