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 Delhi High Court holds that the challenge to GST notifications extending time limits for Section 73 adjudication orders must await the Supreme Court’s ruling on the validity of Section 168A extensions, noting conflicting High Court judgments.
Allahabad High Court rules GST penalty invalid where e-way bill was delayed due to technical reasons and no intent to evade tax was found.
Delhi High Court sets aside GST order for denial of hearing; directs fresh adjudication. Validity of GST time extension notifications left to Supreme Court.
Madras HC set aside rejection of refund under Section 54(3) of the CGST Act for a cotton yarn manufacturer, holding that CBIC Circular No.135/05/2020-GST cannot override statutory provisions. The court relied on rulings of other High Courts that had struck down the circular as ultra vires.
Karnataka HC ruled that refund of unutilised Input Tax Credit under Section 54(3)(ii) of CGST Act is permissible even if input and output goods are identical, holding that restriction in earlier circulars was deleted and revised circular applies retrospectively.
GST rate cuts (12-18% to 5%) on Arunachal Pradesh’s produce and handicrafts, like oranges and carpets, lower prices by up to 11%, increasing producer margins and market competitiveness.
Manipur’s economy is set to gain from 2025 GST reforms, which lower rates on handloom, crafts, processed food, and coffee, boosting profitability and market reach for over 5 lakh workers.
Maharashtra’s 2025 GST reforms cut rates across sugar, textiles, fisheries, automotive, and services, lowering costs and boosting income for workers and consumers.
Nagaland’s 2025 GST reforms cut rates to 5%, benefiting handloom weavers, bamboo artisans, coffee growers, and tourism services with higher earnings and affordability.
Cross-empowerment under Section 6(1) of the CGST Act was automatic and did not require a separate Government notification. Both Central and State GST officers possess concurrent jurisdiction to initiate intelligence-based enforcement actions.
