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...
J&K HC ruled that tax officers must consider a delayed reply to a GST SCN u/s 73 if filed before the final order, holding that ignoring it violates natural justice.
GST’s Section 16(4) sets an ITC claim deadline for invoices/debit notes. This summary analyzes why the limit does not extend to Bills of Entry for IGST on imports.
GSTN issued advisories in October 2025 on IMS, annual returns, importer registration, and ITC changes, clarifying return filing, credit notes, and warehouse registration requirements.
Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and escalation procedures for timely issue resolution.
GST cuts on coffee, dairy, cashew, cement, and drones will stimulate Karnataka’s economy, boosting farmers, artisans, and MSMEs for inclusive, innovation-led growth.
Karnataka High Court mandates that pre-deposits, whether paid via cash or ITC, must be refunded entirely in cash along with interest under Section 142 of the KGST Act.
Supreme Court rules VAT is leviable on materials (like ink/chemicals) used in a works contract, even if consumed, as property transfer occurs upon incorporation.
Delhi High Court rules that unregistered partnership firms can maintain writ petitions to enforce statutory rights under the CGST Act, as Section 69(2) limits only contractual claims.
GST arrest power under Section 69 is limited to grave offenses (evasion > ₹2 crore, or repeat fraud), requiring reasons to believe and adherence to Article 22 safeguards, with most offenses being non-cognizable and bailable.
Gauhati High Court granted bail in a GST arrest case, ruling the arrest violated mandatory Section 35(3) BNSS and Arnesh Kumar guidelines due to failure to issue prior notice or record specific written justification.
