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...
CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing individual capacity and revenue neutrality, along with foreign agent commission.
Madras High Court permitted Tuskers Associates to file a late GST appeal with a 15% pre-deposit, challenging a demand over non-reflection of credit notes and ITC reversal in GSTR-2A.
The Allahabad High Court ruled that excess stock found during GST checks should be handled under Sections 73/74, not Section 130 confiscation, citing the Dinesh Kumar Pradeep Kumar precedent.
The Allahabad High Court has dismissed Abhishek Pathak’s plea for transit anticipatory bail in a GST inquiry, citing the need for exceptional circumstances and the applicant’s absence.
The Allahabad High Court quashed a GST demand order against Unique Computer & Communication Shop for exceeding the show cause notice amount, citing a violation of Section 75(7) and lack of proper hearing.
The Guwahati High Court ruled that GST registration cancelled for non-filing returns can be restored if the assessee files pending returns and pays all dues, citing Rule 22(4) proviso.
Delhi High Court denies writ petition in significant IGST refund fraud case, directing petitioner to statutory appeal due to serious allegations and unavailed hearing opportunities.
Calcutta High Court rules mandatory pre-deposit under Section 107(6) of CGST Act is essential for appeal, even in cases of financial hardship. No discretion for waiver.
Tamil Nadu AAR rules TR-06 challans aren’t valid for claiming Input Tax Credit on differential import IGST; reassessed Bills of Entry are required for ITC claims.
Delhi High Court dismisses Kavish Ispat’s writ plea against a GST order, directing appeal as reply was considered and hearing offered. Notification validity rests with Supreme Court.
