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 Madras High Court directed GST authorities to keep proceedings on seigniorage fee and royalty demands in abeyance until the Supreme Court decides the issue. The Court, however, required deposit of 10% of the disputed tax as security.
The Gujarat High Court directed authorities not to pass any final order in a GST dispute concerning corporate guarantees during pendency of the writ petition. The case challenges Rule 28(2) and circulars prescribing 1% deemed valuation for GST purposes.
The Himachal Pradesh High Court set aside a GST order involving alleged wrongful ITC availment of over ₹17.67 crore because the adjudicating authority failed to consider an audit report relied upon by the petitioner.
The dispute examines whether social commerce platforms must collect TCS under GST even when customer payments are handled directly by resellers. The case could redefine compliance obligations for decentralized e-commerce businesses.
The authority ruled that the Air Separation Unit constituted an immovable manufacturing facility due to its permanence, scale, and structural integration. As a result, ITC was blocked under Section 17(5)(d) of the CGST Act.
The Tamil Nadu AAAR held that supply of food to corporate clients under contractual arrangements amounted to contract food service taxable at 18% GST. The authority ruled that menu planning, quality checks, delivery, and service obligations went beyond mere sale of food.
The September 2025 GST rationalisation reduced output tax rates on many products but left input taxes at 18%, creating severe inverted duty structure issues. The article explains how manufacturers are facing blocked ITC and recurring refund dependency.
Banks now analyse GST returns, bank statements, and ITR data to assess financial discipline and repayment capacity before approving loans. The article explains how GST compliance directly impacts MSME loan eligibility and banking credibility.
The Telangana High Court permitted the taxpayer to file a fresh application for revocation of cancelled GST registration after earlier rejection for non-filing of reply. The authority was directed to consider the request after granting an opportunity of hearing.
The Telangana High Court set aside the rejection of a GST revocation application that was dismissed for failure to reply within the stipulated time. The Court directed the authority to provide another opportunity to submit a response and decide the matter afresh.
