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 Bombay High Court in the case of Bharat Sanchar Nigam Limited v. Union of India ruled that mandatory pre-deposits for GST appeals can be fulfilled using the Electronic Credit Ledger, overturning an appellate authority’s decision that required cash payment.
The Allahabad High Court ruled that a single E-Way Bill is valid for multiple invoices, stating minor technical errors should not result in penalties for tax evasion.
The Allahabad High Court has stayed coercive action against Varun Enterprises, who was penalized for not including a “biltee” number on tax invoices.
The Andhra Pradesh High Court ruled that a GST assessment order is invalid and can be challenged if it lacks a Document Identification Number (DIN), even after an appeal is rejected.
Summary of nine IGST notifications from September 2025: New rate schedules (5% to 40%), IGST exemption for goods, service rate revisions, and e-commerce tax rules.
GSTAT launched on 24th September 2025 offers a specialized, technology-driven forum to resolve GST disputes efficiently, ensuring consistency and predictability for taxpayers.
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a writ petition filed eight months late. The Court held that statutory appellate remedies cannot be bypassed when the case does not involve jurisdictional issues or violation of natural justice.
Summary of CGST amendments (Sept 2025): Rs.2 Cr annual return exemption, provisional refund curbs, faster RFD-04, and revised GST Appellate Tribunal procedures.
Summary of CGST rate notifications (Sept 2025): New rate schedules, full tax exemptions on goods, revised concessional rates, and ECO tax rules for local delivery services.
Karnataka High Court held that date of surrender of bank guarantee to be considered as relevant date for the purpose of claiming refund under section 11B of the Central Excise Act, 1944. Accordingly, appeal allowed.
