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...
This article clarifies when e-invoicing is mandatory for export supplies under GST. It explains that only taxable exports require e-invoices, regardless of whether an LUT is filed. The key takeaway is that LUT affects tax payment, not e-invoice applicability.
The Court held that misclassification of ITC between CGST/SGST and IGST does not result in excess claim if the credit is otherwise admissible. Once the error is rectified through annual returns, no demand can survive.
The webinar explains how the first reply and pleadings determine the direction of GSTAT appeals. It highlights drafting as a strategic tool that can influence outcomes through all appellate stages.
In recent interactions with taxpayers across sectors, a recurring concern is the intensity of GST compliance oversight. Most of the time, notices arrive often without prior interaction, deadlines feel tighter, and even small compliance gaps can trigger scrutiny from the GST department.
The Goods and Services Tax was introduced with the promise of simplification, uniformity, and certainty. However, for several years after its implementation, GST functioned with a deficiency—the absence of the Goods and Services Tax Appellate Tribunal (GSTAT). A tax system no matter how well designed cannot operate effectively without a credible and accessible dispute resolution mechanism.
Madhya Pradesh High Court grants anticipatory bail in fraudulent GST ITC case, holding custodial interrogation unnecessary and detention harmful to business.
Introduction of RSP-Based Valuation for Notified Tobacco Products (Effective from 01.02.2026) Introduction – General Principle of GST Valuation Under the GST Act, tax is levied on the transaction value, i.e., the Consideration[1] agreed between the supplier and the recipient for the supply of goods or service Accordingly, GST is computed on the actual price charged […]
Explore the nuances of overseas education facilitators under GST and the distinction between intermediary services and export of services.
Explore the implications of fraud-based GST proceedings against statutory bodies and their governance challenges in this critical analysis.
GST Refund on Education Consultancy Services Post K C Overseas Education: Scope of Section 54 and Limitation – Interplay of Section 54, Explanation (2)(d) and Limitation under the CGST Act, 2017 1. Introduction The judgment of the Supreme Court in K C Overseas Education Pvt. Ltd. has finally settled a long-standing controversy under the Goods […]
