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...
जीएसटीएन ने दिनांक 23.01.2026 को एक महत्वपूर्ण एडवाइजरी जारी की है, जिसमें कुछ अधिसूचित तंबाकू एवं उससे संबंधित उत्पादों के लिए Retail Sale Price (RSP) आधारित वैल्यूएशन और रिपोर्टिंग व्यवस्था को स्पष्ट किया गया है। यह एडवाइजरी Central Tax Notifications संख्या 19/2025 एवं 20/2025, दिनांक 31 दिसंबर 2025 के अनुसरण में जारी की गई है, जिसके अंतर्गत 1 फरवरी 2026 से जीएसटी की गणना वास्तविक लेन-देन मूल्य (Transaction Value) के बजाय पैकेज पर अंकित RSP के आधार पर की जाएगी।
The court declined to interfere with GST registration cancellation where the taxpayer failed to reply to a show-cause notice, holding that revocation must be sought before the Proper Officer under Section 30. Liberty was granted to apply for revocation within the statutory framework.
Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more than two years. Delay and portal service were held fatal to the case.
The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded on the GST portal. The matter was remanded subject to partial payment of disputed tax.
The Court held that GST dues of a company under liquidation cannot be directly recovered from directors. Liability arises only if statutory conditions under Section 88 are satisfied.
The Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing ITC for earlier years. The authority must reconsider the case in light of Section 16(5) and CBIC clarification.
The Court stayed the adjudication order where similar GST classification issues were already pending. Interim relief was granted until final disposal of the petition.
CA Lakshman Kumar Kadali CA Akash Heda Introduction: Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST dated 27/10/2025 appointing the proper officers under Section 122, 74A, 75(2) of CGST Act, 2017 and Rule 142(1A) of CGST Rules, 2017. The circular has expressly stated that no proper officer has […]
The issue was misuse of arrest powers against genuine buyers. Courts have held that coercive arrests for supplier defaults violate due process and must be restrained.
The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62. Interest liability for delayed payment, however, was left intact.
