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 court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Section 125 applies only where no specific penalty exists.
The Supreme Court upheld that mere excess stock found during inspection is insufficient for confiscation under Section 130. Tax must be assessed through Section 35(6) read with Sections 73 or 74, ensuring due process.
The GST Appellate Tribunal accepted the DGAP report after finding no profiteering under Section 171 of the CGST Act. With no appearance from the complainant, the proceedings were concluded and the case was disposed of.
The GST Appellate Tribunal held that the profiteering amount must exclude benefits already passed on to home buyers. The respondent was directed to refund the net amount with interest to eligible buyers within three months.
The Tribunal accepted the DGAP report after the complainant failed to appear despite confirmed receipt of the hearing notice. The ruling shows that proceedings may be concluded when a complainant does not participate.
The tribunal accepted the investigation report finding no savings in pre- and post-GST credit ratios. With complainants settling disputes and withdrawing complaints, the proceedings were closed.
The GST Appellate Tribunal remanded the case to the DGAP after the respondent admitted that incorrect figures were earlier submitted. The Tribunal directed reinvestigation under Rule 133(4) without examining the merits.
The issue was whether India’s tax and customs platforms require national-security-level protection. The government held that ICEGATE, ECCS, and ACES–GST qualify as Critical Information Infrastructure, mandating stricter cybersecurity and access controls.
Consolidated GST notices are common but risky. Their validity depends on strict compliance with year-wise limitation and clear allegations for each period.
This article outlines key GST and Income Tax resolutions for 2026. Following them helps taxpayers avoid penalties and stay compliant year-round.
