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...
GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. The advisory introduces detailed reporting requirements for ITC, HSN/SAC classification, and reversals.
Taxpayers and professionals are facing multiple procedural doubts regarding GSTAT appeal filing requirements, including affidavits, annexures, pre-deposits, and paper books. The issues highlight lack of clarity in implementation of the GSTAT Rules and filing checklist.
The Bombay High Court set aside a GST rectification order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The matter was remanded for fresh adjudication with directions to pass a reasoned order.
The Bombay High Court granted interim protection against recovery of GST penalty after the petitioner argued that liability could not be imposed merely because he was an employee.
The Telangana High Court granted liberty to seek rectification after two separate GST orders were passed for the same tax period despite earlier proceedings having been dropped. The Court directed the competent authority to decide the rectification application after hearing the petitioner.
The Tribunal allowed service of notice through registered post and speed post after no response was received regarding verification of documents uploaded on the GST portal.
Small businesses and home-based sellers often wonder whether GST registration is compulsory for online sales. This guide explains the latest GST rules for websites, Instagram, WhatsApp, and e-commerce marketplaces.
GST authorities have strengthened reconciliation checks, invoice validation, and ITC scrutiny for export refunds from 01-04-2026. Exporters must ensure accurate GST filings, LUT compliance, and document matching to avoid refund delays and notices.
The Gujarat High Court held that authorities cannot pass adverse GST orders without complying with the mandatory hearing requirement under Section 75(4). The Court ruled that even if the assessee opts against personal hearing, principles of natural justice must still be followed.
The Karnataka High Court held that adjudication by the same officer who conducted the GST audit raises serious concerns of bias and violation of natural justice. The matter was remanded after directing that jurisdictional objections be decided before proceeding on merits.
