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...
Explains how exceeding the Rs.2.5 lakh B2B tax limit under Rule 14A now triggers a portal-level block on GSTR-1. Highlights the resulting compliance deadlock and its implications.
This article explains how Section 6 of the CGST Act reconciles single interface with cross-empowerment. It highlights how taxpayers are protected from dual control while enabling effective GST enforcement.
The Court held that an appeal filed electronically within limitation, with pre-deposit and portal-uploaded order, is legally valid. Authorities cannot dismiss such appeals on the technical ground of non-submission of hard copies.
The Court ruled that large gaps between GST returns and ITR figures cannot justify Section 74 demands without forensic verification. Actual supplies must be established through audit.
The Court held that once one GST authority initiates proceedings, the other cannot start fresh action on the same subject. State-issued orders were struck down for violating Section 6(2)(b).
The Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and likely delay in trial. The ruling balances offence gravity with the right to personal liberty.
While not deciding the validity of the disputed notifications, the High Court granted relief due to lack of hearing.The adjudicating authority was directed to reconsider the case after receiving the taxpayers reply.
The High Court quashed an ex parte GST adjudication passed without personal hearing. The matter was remitted for fresh adjudication after the Supreme Court decides the pending challenge to limitation-extension notifications.
The issue was whether one assessment order could cover three different tax years. The Court held that such composite orders are impermissible and directed fresh, year-wise assessments.
The issue involved two separate GST assessment orders issued for the same tax period. The Court ordered consolidated adjudication to avoid overlapping demands, subject to partial pre-deposit by the assessee.
