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...
Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order set aside and writ petition is allowed.
From Nov 1, 2025, GST registration for low-risk and e-commerce businesses will be auto-approved within 3 days, reducing delays and compliance effort.
Gujarat High Court ruled that the time taken to process a GST refund application until a deficiency memo is issued must be excluded from the two-year limitation period under Section 54.
Delhi HC quashes GST demand, ruling that exporters do not need transaction-wise FIRC matching; periodic foreign remittance covering the claimed refund is sufficient for compliance.
Supreme Court judgment protects bona fide GST buyers from ITC denial due to seller non-payment, ruling that tax departments must pursue defaulting suppliers. Relevant to Section 16(2)(c).
Allahabad High Court quashes GST show cause notices and assessment orders issued in the name of a deceased proprietor. The Court ruled that tax liability determination cannot occur against a dead person, mandating authorities to issue notices to and proceed against legal representatives.
The J&K High Court set aside a GST demand of ₹15.44 Lakh, ruling that authorities must consider a taxpayer’s reply to a Show Cause Notice if received before the final assessment order is passed.
The Allahabad High Court stayed a ₹110 Cr GST demand on Dabur India’s Hajmola Candy, citing a Supreme Court precedent that previously settled the product’s classification issue.
The Allahabad High Court dismissed a writ petition filed by Nippon Tubes Limited, ruling that the detention of goods was justified because the movement of materials to a job worker lacked the mandatory GST delivery challan (Rule 55) and e-way bill, despite the existence of a master tax invoice.
Madras High Court rules on GST notice service via email, clarifies that digital communication must ensure effective notice to uphold natural justice.
