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 Kerala High Court held that Input Tax Credit could not be denied where the taxpayer filed the return before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Uttarakhand High Court allowed a fresh revocation application after noting that GST registration was cancelled for non-filing of returns, but revocation was rejected on a different ground. The Court directed reconsideration upon filing pending returns and payment of dues.
The Court ruled that prosecuting an Advocate for professional legal work amounts to misuse of criminal law and threatens the justice delivery system. It observed that disagreement with legal interpretation cannot automatically become criminal conspiracy.
The Punjab and Haryana High Court held that preferential location charges for flats form part of construction services and cannot be taxed separately. The Court quashed earlier advance ruling orders after relying on the GST Council recommendation and government clarification.
Service exporters must file monthly EDF declarations from October 2026 under new FEMA regulations. Non-compliance may affect eBRC generation, GST refunds, and FEMA compliance.
Telangana High Court declined to examine the GST rate dispute in writ jurisdiction, holding that the matter required factual scrutiny of agreements and notifications. The petitioner was directed to pursue the statutory appellate remedy under Section 107.
The article explains that Section 67(4) permits sealing only for facilitating GST searches where access is denied, not for indefinite business closure. Courts have stressed proportionality and timely de-sealing to protect business operations.
The Kerala High Court dismissed a writ petition seeking release of seized arecanut consignments and a vehicle after finding that Section 130 proceedings were already in progress. The Court held that the petitioner must raise objections before the statutory authority instead of invoking writ jurisdiction.
The Karnataka High Court quashed an appellate order dismissing a GST appeal on limitation grounds after finding that proper reasons for refusing condonation were not recorded. The matter was remitted for decision on merits.
The Bombay High Court held that consolidated GST show cause notices covering several financial years are not permitted under the CGST Act. The Court ruled that each financial year constitutes a separate tax period requiring independent assessment.
