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 article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit note...
Goods and Services Tax : The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations...
Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...
Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicati...
Goods and Services Tax : The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not mad...
Goods and Services Tax : The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and s...
Goods and Services Tax : The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...
Goods and Services Tax : The High Court held that healthcare services remain exempt even when delivered through another hospital under a revenue-sharing ar...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Apropos, taxpayers all over the country are in receipt of emails from the GSTN having a subject line as Payment of short paid late fee. As per the language of the Advisory, taxpayers have no other option than to make the payment of late fees if it is added in the GSTR 3B for the month of January / March 2022 since if this particular GSTR 3B is not filed the next returns cannot be filed and they may become defaulters all over again.
Hon’ble Supreme Court has restored the Limitation Extension order – Cognizance for Extension of Limitation, Suo Motu Writ (Civil) No. 3 of 2020. Final Order dated: 10-01-2022– What does it mean for Refund related issues under GST. In order to answer the above mute question and to have a better grip and understanding on the […]
As we know new functionality of Interest Calculator is being released in GSTR-3B. How it will help taxpayers let us discuss: This new functionality will assist taxpayers in calculating the interest applicable for delay filling of returns. Interest computation- Now, there will be two cases- Interest liability for supplies made during the present tax period. […]
Ayana Pharma Limited Vs Union of India (Gujarat High Court) Section 54 of GST Act provides that any person claiming refund of any tax and interest, if any, paid on such tax or any amount paid by him, can make an application before the expiry of two years from the relevant date in any such […]
Union of India Vs Asaid Paints Limited (Karnataka High Court) on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the […]
Bombay High Court in Saiher Supply v UOI has held that the Covid limitation suspension orders of Supreme Court apply to limitation for refund application under Section 54 of GST Act. In this case, the 1st refund application was within time. Due to issuance of deficiency memo, a fresh application had to be filed.
Where the GST Registration number is cancelled suo moto by the Officer on failure on the part of taxpayer to furnish the GST Return for the continuous six periods and the time limit to apply for the application of revocation of the GST Number before the adjudicating authority (Jurisdictional Officer / Proper Officer) is lapsed […]
Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court) The law is well-settled that a cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83 of the CGST Act. In view of the aforesaid, this writ-application succeeds and is hereby allowed. The order of provisional attachment of the […]
Barmecha Texfab Pvt. Ltd. Vs Commissioner, Govt. of Gujarat (Gujarat High Court) Rule 86A of the CGST Rules, 2017 provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In fact, it was the duty of the […]
Siddharth Enterprises Vs Nodal Officer (Gujarat High Court) 1. Since the issues raised in all the captioned applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. The order passed by this Court dated 22nd December 2021 reads thus: “1. We have heard Mr. […]
