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 Bombay High Court dismissed a challenge to a GST arrest after finding that the authorities had complied with statutory and constitutional safeguards. The Court held that the petitioner was informed of the grounds of arrest and due procedure was followed.
The Bombay High Court held that a GST adjudication order imposing demand beyond the amount proposed in the show cause notice violates Section 75(7) of the GST law. The Court quashed both the notice and the final order as unsustainable.
The Bombay High Court held that show cause notices under Section 74 of the CGST Act cannot combine multiple financial years into a single proceeding. The Court ruled that GST assessments and limitation periods operate separately for each financial year.
The Karnataka High Court remitted GST proceedings after noting allegations that duplicate adjudication orders were passed for the same tax period on ITC mismatch issues. The Court directed fresh adjudication after giving the taxpayer an opportunity to respond.
Orissa High Court refused to entertain a writ petition challenging GST classification of iron ore fines exports because the petitioner had not exhausted the appellate remedy under Section 112 of the GST Act. The Court held that disputed classification issues should be decided by statutory authorities.
Article highlights how mechanical matching of GSTR-9 tables is leading to unjust GST demands and penalties against honest taxpayers. It argues that annual return reconciliations, DRC-03 payments, and audited accounts are being ignored during scrutiny proceedings.
The Madhya Pradesh High Court dismissed a writ petition challenging GST registration cancellation after noting the availability of an appellate remedy before the GST Tribunal. The Court held that the petitioner could not bypass the statutory appeal mechanism.
The Karnataka High Court held that retrospective insertion of Section 16(5) of the CGST Act extended the time limit for availing ITC where returns were filed before 30 November 2021.
The Court ruled that furnishing a bank guarantee equal to the alleged short-paid GST amount was adequate for interim release of the consignment. DGGI’s plea to include the penalty component in the guarantee amount was rejected.
Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State sales or intra-State transactions liable to VAT. The dispute arose after Uttar Pradesh treated the sale as completed within the State because gas became ascertainable only at buyers’ factories.
