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 : This article explains the twelve most common reasons for GST Show Cause Notices, the applicable legal provisions, available taxpay...
CA, CS, CMA : This guide lists all major July 2026 due dates under Income Tax, GST, FEMA, PF, ESI, and the Companies Act. It helps taxpayers and...
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 : 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...
Service Tax : Gujarat High Court held SVLDRS relief unavailable as service tax was not quantified before 30 June 2019. Partial admission during ...
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 : 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...
Understanding the GST implications on these transactions is crucial for businesses to ensure proper tax adherence, avoid penalties, and optimize their input tax credits. This article delves into the legal provisions, latest notifications, and practical aspects governing GST on e-commerce transactions, offering a comprehensive guide for sellers and operators alike.
Understanding the Differences Between Manufacturing, Works Contract, and Job Work under Goods and Services Tax-GST. In Goods and Services Tax (GST) regime, it’s vague for businesses to accurately classify their activities as Manufacturing, Works Contract, or Job Work. This classification not only impacts the applicable tax rate but also affects Input Tax Credit (ITC) eligibility […]
Kerala GST shifts SCN adjudication to Taxpayer Services under Sec 74A from Nov 1, 2024; standard process applies for fraud and non-fraud tax issues.
CBIC newsletter details participation in WCO RHCA Conference, India-Singapore AEO MRA, ADVAIT Hackathon, CRCL-IIT Delhi MoU, and pre-GST Day celebrations.
Karnataka High Court ruled that blocking an Electronic Credit Ledger (ECrL) requires a pre-decisional hearing, emphasizing natural justice principles and objective reasons.
SC held that pre deposit payment for filing appeal U/S 107 can be made by Electronic Credit Ledger , it is not mandatory to make payment through Electronic Cash Ledger.
Telangana AAAR ruled ITC on inputs used in finished goods destroyed by fire must be reversed, citing Section 17(5)(h) of the CGST Act.
Gauhati High Court sets aside summary SCN and assessment order, ruling proper notices and detailed orders are mandatory under Section 73 of the CGST Act.
The GST framework for hotel accommodation and restaurant services has been revised, effective April 1, 2025, as per Notification No. 05/2025 – Central Tax (Rate). The concept of “declared tariff” is replaced with actual transaction value for determining GST rates. Hotels offering accommodation above ₹7,500 per day are automatically classified as “specified premises,” enabling them […]
SEO Meta Description: This analysis examines whether adjudication authorities can verify Section 16(2) ITC eligibility when processing rectification applications under Section 16(5) of the CGST Act, even if the original notice only cited Section 16(4).
