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 Karnataka High Court’s GST ruling adopts the Supreme Court’s “arrest is an exception” framework for offences up to seven years, but it goes further in emphasis by treating non‑requirement of custodial interrogation in GST cases up to five years as a strong—almost default—reason to grant anticipatory bail, whereas Supreme Court precedents treat that factor […]
The Court held that alleged overlap between State and Central GST proceedings involves factual scrutiny, not a pure legal issue. Taxpayers must pursue statutory appeals instead of writ remedies.
The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way bills, GST returns, and bank payments prove genuine transactions.
The High Court set aside a GST notice covering four tax periods in one proceeding. It held that Section 73 requires year-wise notices with separate limitation for each assessment year.
The High Court held that issuing a single GST show cause notice for more than one financial year is impermissible. Each financial year is a separate unit with its own limitation period.
Allahabad High Court held that toll plaza receipts not mandatory for justifying actual physical movement of goods since e-way bill and tax invoice duly produced. Accordingly, order not justified in the eyes of law.
Karnataka High Court held that clinical trial to foreign service recipients is not liable to tax under GST since the place of recipient of the services provided by the petitioner is outside the territory of India. Accordingly, present writ is allowed.
The trade authority updates the eBRC format by adding GST-linked fields. The key takeaway is improved linkage between export realisation data and GST records, effective 13 January 2026.
The High Court set aside a GST garnishee notice where tax dues of one company were recovered from another independent entity. It held that recovery cannot be enforced against a company with no adjudication order or liability.
The issue is how suppliers can charge GST at 0.05% or 0.1% on export-linked supplies. The key takeaway is that the benefit is conditional and depends entirely on strict compliance with notifications.
