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 Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business operations would adversely affect tax recovery. Restoration was made subject to filing pending returns and payment of dues.
This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance obligations, and restrictions. It highlights why businesses must carefully evaluate ITC loss, RCM costs, and customer profile before choosing the scheme.
Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Court noted that the offence was triable by a Magistrate and the petitioner had already spent about six months in custody.
Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bill and penalty had been voluntarily paid without protest.
The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessment order becomes final and remains unpaid. The Court ruled that no separate pre-recovery notice to the dealer is required under the provision.
The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of tax. The Court issued notices and sought responses from authorities before considering interim relief.
Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whether exemption provisions apply. The case was remitted for fresh adjudication.
High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment reaffirmed mandatory nature of Section 75(4) of CGST Act.
Patna HC refused to interfere with GST proceedings after taxpayer’s representative admitted liability towards interest and penalty during personal hearing. Court held that petitioner could not later take a contradictory stand in writ proceedings.
The Karnataka High Court held that blocking of Electronic Credit Ledger under Rule 86A without granting a prior hearing violated principles of natural justice and caused serious civil consequences.
