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 Allahabad High Court held that dismissal of a GST appeal on limitation grounds was unsustainable where the ex parte adjudication order was not properly communicated. The matter was remitted for fresh adjudication on merits.
The High Court ruled that improper uploading of notices on the GST portal prevented the taxpayer from responding within limitation. Fresh proceedings were directed after issuing proper notice.
The government has notified the Principal Bench of GSTAT as the National Appellate Authority for resolving conflicting state advance rulings. The update streamlines dispute resolution under Section 101A with retrospective effect from 1 April 2026.
The Allahabad High Court held that mere uploading of an adjudication order on the GST portal does not automatically trigger limitation for filing appeals. Actual or legally recognized communication is necessary before limitation can commence.
The West Bengal AAR rejected an advance ruling application on hotel construction ITC after finding that GST enforcement proceedings on the same issue had already begun. The authority held that Section 98(2) bars admission of applications where identical questions are pending before tax authorities.
The West Bengal AAR held that PP Packing Boxes manufactured from plastic granules qualify as plastic packing articles under tariff item 39231090. The ruling also clarified the classification of lids, caps, and closures under HSN 39235090.
The West Bengal AAR ruled that laundry soap and toilet soap are separate products under GST classification. Laundry soap bars weighing less than 500 grams were held taxable at 18%.
GSTAT closed the proceedings after noting that the complainant had unconditionally withdrawn the complaint and entered into a settlement with the developer. The Tribunal also held that the matter had already been conclusively adjudicated earlier.
Telangana High Court declined to entertain the writ petition challenging a Section 73 GST order due to delay in approaching the Court. The petitioner was granted liberty to file a statutory appeal with a delay condonation application.
The High Court disposed of the writ petition after permitting the taxpayer to seek rectification under Section 161 of the GST Act. The authority was directed to decide the rectification application after providing an opportunity of hearing.
