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 Court set aside the order because the penalty was not disclosed in the statutory Form DRC-01. It held that demands must be clearly specified in the prescribed notice.
The Court held that affiliation and NOC issuance by universities are statutory duties, not business activities. Therefore, such fees cannot be treated as taxable supply under GST, and related assessment orders were set aside.
The court disposed of the petition after the State withdrew the contested GST cancellation order. Authorities were directed to restore the registration promptly. The ruling clarifies that defective orders may be withdrawn and corrected.
The High Court set aside the adjudication order after finding that the petitioner had not responded to the show-cause notice. It remitted the matter for reconsideration with an opportunity to present evidence.
The Court found that the authority acted solely on a recommendation without independent evaluation. It ruled that such action does not meet the statutory requirement of reason to believe.
The court held that solar power system supplies must follow the statutory 70:30 valuation mechanism, rejecting full 18% taxation. It ruled that separate invoicing does not negate eligibility for concessional treatment.
The issue concerns taxing goods based on retail price instead of actual transaction value. It highlights that such valuation lacks nexus with supply and may violate constitutional principles governing tax measures.
The ruling clarifies that unaccounted stock discovered in surveys should be assessed as tax liability under Sections 73 and 74. It holds that Section 130 confiscation proceedings are not applicable in such cases.
The case involved refusal to entertain a delayed GST appeal due to limitation. The Court followed its earlier ruling and directed authorities to hear the appeal on merits subject to statutory deposits.
The case involved delay in filing GST appeal due to death of a key partner managing operations. The Court held that such circumstances constitute sufficient cause and directed the appeal to be heard on merits after statutory compliance.
