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 Gujarat AAR clarified that Metalized Yarn and Metallic Yarn are classified under HSN 56050020 as imitation zari. Supplies from metallized polyester/plastic films attract a 5% GST rate, effective from 27.07.2023. Refunds on input materials like polyester film are not permitted.
The ruling clarifies that imitation zari made from metallised polyester or plastic film falls under HSN 56050020 and is taxable at 5%. It confirms eligibility under Entry 218AA and Entry 353 across different notification periods.
The Gujarat Authority for Advance Ruling ruled that questions on receiving non-voting, irredeemable preference shares as export consideration are outside Section 97(2) of the CGST Act, leaving GST liability unresolved.
The advance ruling authority held that questions on e-way bill requirements fall outside Section 97(2) of the CGST Act and therefore cannot be answered, leaving both queries unresolved.
The ruling allows GTAs paying GST under forward charge to claim ITC on bio-diesel, subject to compliance with CGST Act provisions and notification requirements. Fuel used in goods transport vehicles is not blocked under Section 17(5).
The ruling clarifies that moving empty containers by rail falls under the general rail transport category and is taxable at 5%. The key takeaway is that empty containers are treated as goods, not containerized cargo.
The ruling holds that ITC cannot be claimed on IGST paid through a pre-consultation letter and TR-6 challan, as these are not valid documents under GST rules. The key takeaway is that reassessment of the Bill of Entry is required for ITC eligibility.
The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification 12/2017. GST was therefore applicable on the full supply.
Gujarat AAR rules that PVC/plastic raincoats are articles of plastics under HSN 3926, not textile apparel, confirming GST at 18%. This clarifies classification amid market confusion.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
