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...
GST IMS allows taxpayers to accept, reject or keep invoices pending before ITC flows to GSTR-3B, ensuring better GST ITC reconciliation.
The Kerala High Court held that GST cannot be imposed on member welfare contributions merely through statutory amendments. The ruling reaffirmed that the doctrine of mutuality continues unless the Constitution itself is amended to permit such taxation.
The Karnataka High Court held that TCS liability under Section 52 arises only when an e-commerce operator collects payment for supplies made through its platform. Since the operator merely facilitated transactions without collecting consideration, GST proceedings under Section 74 were quashed.
The Calcutta High Court refused to entertain the writ petition after noting that the GST Appellate Tribunal under Section 112 had been constituted. The petitioner was granted liberty to file an appeal before the Tribunal.
Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue statutory appeal under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically because the taxpayer had earlier approached the High Court.
Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue statutory appeal under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically since the taxpayer had approached the High Court earlier.
High Court held that taxpayers should not be denied an opportunity to seek revocation of cancelled GST registration merely because the online portal does not permit filing after limitation expiry.
Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue statutory appeal under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically because the taxpayer had been pursuing remedy before the High Court.
Telangana High Court directed that no coercive GST recovery action should be taken if the taxpayer deposits 10% of the assessed tax liability within four weeks. The taxpayer was permitted to pursue second appeal before the GST Appellate Tribunal.
Telangana High Court directed that no coercive recovery action should be taken against the taxpayer if 10% of the assessed GST liability is deposited within the prescribed period.
