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 omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and ...
Goods and Services Tax : GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts....
Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed without issuing prior noti...
Goods and Services Tax : Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax. It emphasised that penalti...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
Goods and Services Tax : The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding that ...
Goods and Services Tax : The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consi...
Goods and Services Tax : The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It ruled that adjudication must firs...
Goods and Services Tax : The court held that issuing a single show cause notice for multiple financial years violates GST law. It ruled such “bunching”...
Goods and Services Tax : The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of the CGST Act. The im...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
The High Court ruled that Rule 86A cannot be invoked to block ITC beyond the balance available in the electronic credit ledger. Negative blocking was held to be without jurisdiction.
The Court held that issuing a single GST notice covering several financial years is without jurisdiction under Section 74. Each tax period must be assessed separately.
This guide explains how GST works, who must register, and why compliance matters for businesses. The key takeaway is that understanding GST helps reduce tax costs, avoid penalties, and support long-term growth.
The High Court ruled that GST authorities cannot issue assessment orders or notices in the name of a deceased registrant. Such proceedings are without jurisdiction and must be set aside as legally invalid.
The High Court held that once a company undergoes CIRP and new management is installed, GST authorities must recognize this legal shift and cannot act as if the old management continues.
The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract services used for their construction was ruled to be blocked under Section 17(5).
The appellate authority held that centralized procurement and distribution support for free medicines constitutes pure services. As the activity is linked to public health functions, GST exemption under Notification 12/2017 was granted.
The Appellate Authority held that repair and maintenance services invoiced and controlled by the head office do not require separate State registration merely because engineers perform services locally.
A tax bar body has sought reduction of GSTAT appeal and application fees, citing affordability concerns. The key takeaway is that high costs may defeat the purpose of a statutory appellate forum.
The Budget projects steady growth with fiscal discipline while introducing structural tax reforms. The key takeaway is stability in rates alongside simplification and long-term competitiveness.
