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 Court found that the rejection was only a communication and not a legally valid order. It remitted the matter for fresh decision after proper hearing and consideration of all issues.
The case involved cancellation of GST registration due to non-filing of returns. The Court held that restoration should be considered once the taxpayer complies with filing and payment requirements.
The Court examined whether a single notice covering multiple years was valid. It held that differing limitation periods make such notices prejudicial and upheld separate adjudication.
Covers complete TDS and TCS compliance under GST including new metal scrap rules. Provides step-by-step guidance for businesses and professionals.
Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before April 1, 2026. The notification ensures taxpayers get a one-time relief window while maintaining standard timelines for new cases.
The company could not claim the concessional GST rate of 0.1% under Notification No. 41/2017-IT(Rate), as the supply of HDPE drums was made to a chemical manufacturer rather than directly to the registered merchant exporter.
The issue involved incorrect computation of interest on IGST refunds. The Court held that authorities failed to follow statutory provisions under Section 56. The key takeaway is that interest must be calculated strictly as per law.
The issue involved an ex-parte GST order demanding ITC reversal without proper notice. The Court held that absence of opportunity to respond violated principles of natural justice. The key takeaway is that hearing is mandatory before passing adverse orders.
The case involved allegations of fraudulent ITC through fake invoices. The Court granted bail noting absence of direct evidence showing personal benefit to the accused. The key takeaway is that lack of direct gain can influence bail decisions in economic offences.
The issue involved cancellation of GST registration due to non-filing of returns. The Court held that absence of fraud or tax evasion justified granting an opportunity for restoration. The key takeaway is that procedural defaults may be cured through compliance.
