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 issue was whether waste remediation services are taxable under GST. The Authority held that although classifiable under SAC 9994, the services qualify as pure services and are exempt. It clarified that services linked to municipal functions are eligible for exemption.
The issue involved GST classification and rate on rice bran oil. The application was withdrawn after a government notification clarified the applicable tax, and no ruling was given on merits.
The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the supplier, the application was not maintainable and was withdrawn.
The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST payment.
The Court held that failure to personally serve notice before cancelling GST registration violated principles of natural justice. It directed reconsideration of the case on merits, emphasizing fairness in procedural compliance.
The issue was whether a single show cause notice can cover multiple years. The Court held such composite notices invalid and directed issuance of separate notices.
The Tribunal held that even a marginal increase in ITC must be passed on to buyers. Failure resulted in refund liability with interest under Section 171. The ruling confirms that interest is payable from the date of excess collection. Arguments to defer interest to project completion were rejected.
The case confirms that an increase in ITC must result in price reduction for buyers. The Tribunal found profiteering where such benefit was not passed on, directing refund with interest.
The Court held that cancellation for non-filing of returns may be reconsidered if pending returns and dues are cleared. It directed authorities to evaluate restoration upon compliance with Rule 22.
The Court held that cancellation due to non-filing of returns can be reconsidered if the taxpayer complies with Rule 22 requirements. It directed authorities to examine restoration upon payment of dues.
