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 Bombay High Court held that GST proceedings initiated against a company that ceased to exist after merger were void ab initio. The Court ruled that Section 87 of the CGST Act does not permit fresh notices against non-existent entities.
The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file returns while issuing taxable invoices was treated as concealment amounting to suppression of facts.
CCPA held that sale of toys without mandatory BIS certification violated the Consumer Protection Act and Toys Quality Control Order. The Authority imposed a penalty and directed future compliance with mandatory standards.
GSTAT held that the builder failed to uniformly pass on additional GST input tax credit benefits to homebuyers in a housing project. The Tribunal directed refund of the remaining profiteered amount with 18% interest.
The Andhra Pradesh High Court held that failure to file monthly GSTR-3B returns can amount to suppression of facts under Section 74 of the CGST Act. The ruling increases exposure to 100% penalty where wilfulness is established.
The article explains the legal distinction between ITC reversal on opting for composition and tax liability on sale of capital goods. It clarifies when Section 18(4) and Section 18(6) apply under GST law.
The Court ruled that refund claims under inverted duty structure cannot be restricted using the earlier anomalous formula once Rule 89(5) was amended to remove inconsistencies. The authorities were directed to reconsider the refund claims under the amended provisions.
The Court clarified that an NGTP or non-genuine taxpayer tag is only a risk indicator and not conclusive proof against buyers. Authorities must conduct proper enquiry, examine records, and provide transaction-wise findings before rejecting ITC claims.
Gujarat HC upheld Section 16(2)(c) of the CGST Act, allowing denial of ITC where suppliers fail to deposit GST with the government.
The Court held that blocking of the electronic credit ledger under Rule 86A cannot continue beyond the statutory one-year period. It clarified that such restriction automatically lapses by operation of law regardless of pending departmental proceedings.
