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 : 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 : Explains why courts favour a holistic assessment of evidence and caution against denying ITC solely because old supporting documen...
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...
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 : The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or w...
Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...
Goods and Services Tax : Madras High Court allowed a delayed appeal without limitation as the GST on royalty issue is pending before the Supreme Court....
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 article explains that retrospective cancellation of a supplier’s GST registration cannot, by itself, justify denial of input tax credit. Courts have emphasized that authorities must prove non-genuine transactions or buyer collusion before reversing ITC.
This update summarizes the latest GST advisories issued during June 2026, including changes relating to E-Way Bills, GSTAT procedures, and Show Cause Notices. Taxpayers should review these updates to ensure timely compliance and smooth GST filings.
A complete guide to the major Income Tax and GST compliance deadlines falling in July 2026, including ITR filing, TDS/TCS, GST returns, and statutory forms.
The Gauhati High Court held that the extended limitation under Section 73 cannot be invoked without specific findings of fraud, suppression, or wilful intent. The Court set aside the service tax demand, interest, and penalty for lack of statutory compliance.
CBIC clarified that proceedings validly initiated before a taxpayer’s jurisdiction changes remain legally valid. The new jurisdictional officer must continue and conclude all subsequent proceedings after migration.
This article examines how repeated GST summons by multiple authorities for the same records can create unnecessary hardship for bona fide taxpayers. It explains why better coordination, procedural fairness, and disciplined use of Section 70 are essential for effective tax administration.
The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on the e-filing portal. It argues that taxpayers should not lose their statutory right of appeal due to system failures.
The article analyses the Supreme Court’s decision upholding 28% GST on Gross Bet Value rather than Gross Gaming Revenue. It examines the statutory reasoning and discusses its impact on the online gaming industry’s tax framework.
The SC declined to interfere with the High Court ruling that Rule 86A cannot be used to create a negative Electronic Credit Ledger. The judgment clarifies that authorities may recover dues through other statutory remedies.
The High Court held that Rule 86A permits blocking only of input tax credit actually available in the Electronic Credit Ledger. Negative blocking beyond the available balance was declared unsustainable, while preserving the department’s statutory recovery powers.
