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 the legal situations where suppliers can correct excess GST through credit notes. Highlights that reduction in tax liability is conditional on timelines, ITC reversal, and absence of unjust enrichment.
The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that authorities must allow the full reply window before initiating adjudication.
The issue was whether penalties under Section 122 can be initiated independently. Courts have allowed departmental action when linked to substantive proceedings, but the statutory basis remains debated.
The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent payment.
Authorities are scrutinizing bundled fees, hostel/mess charges, transport, and uniforms. Schools must ensure ancillary services comply with GST rules to avoid liability while core education remains exempt.
Enforcement authorities uncovered a corruption racket involving illegal payments to influence GST evasion cases. The key takeaway is that multiple officials and private actors were arrested following a trap operation.
Karnataka High Court provides guidelines for arriving at differential tax amount due to change in tax regime from VAT to GST on works contract executed with various State Government agencies.
This article explains how the new Section 74A consolidates GST penalty proceedings and standardises timelines for both fraud and non-fraud cases.
This article explains how misclassifying making charges as goods leads to GST short payment and highlights the correct legal treatment under GST.
This article clarifies the legal distinction between system-generated mismatch intimations and officer-led best judgment assessments, explaining when each form can lawfully be issued.
