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 Orissa High Court held that while writ petitions can be entertained if the GSTAT is non-functional, once the tribunal is operational with extended filing timelines, statutory compliance under Section 112(8) is mandatory.
The Government stated that GST 2.0 simplifies the tax structure to stimulate consumption, investment, and job creation. The key takeaway is that rate rationalisation is expected to support GDP growth and formalisation.
Higher thresholds, quarterly returns, waived registrations, and faster approvals were introduced to ease MSME compliance. The ruling stresses simplification as a tool for economic formalisation.
Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. The ruling highlights intensified detection and enforcement measures.
A uniform 18% and 5% GST framework was implemented nationwide following Council recommendations. The ruling highlights its role in supporting small businesses through lower taxes on essential goods.
The GST Council’s decision to eliminate the 12% slab was implemented to create a two-rate structure for garments. The key takeaway is a higher rate for premium apparel and wider relief for lower-priced items.
The government clarified that no new Group of Ministers is under consideration, even as States flagged revenue losses from GST rate rationalisation. The key takeaway is that existing mechanisms will address the impact.
The Court held that once scrutiny is closed with ASMT-12, no further demand can be raised on identical grounds. The key takeaway is finality of accepted scrutiny proceedings.
The court held that GST liability rests with firms and responsible persons, not their auditor, reaffirming that professionals cannot be arrested mechanically without direct culpability.
The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil consequences violates principles of natural justice.
