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 framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may hinder smo...
Goods and Services Tax : Courts held that bona fide buyers cannot lose ITC due to supplier non-payment. The key takeaway is that liability cannot shift to ...
Goods and Services Tax : Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers...
Goods and Services Tax : GST notices are commonly issued due to mismatches, incorrect filings, and missing information in returns. The content highlights t...
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 : 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 Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : The case involved a penalty imposed despite the main tax demand being set aside in appeal. The Court held that the petitioner shou...
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...
Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya Pradesh High Court
A guide to GST audit, adjudication, and appeal processes. Understand the steps, legal provisions, and strategies for managing compliance and minimizing penalties.
Understand GST registration exemptions in India, including turnover thresholds, legal provisions under the CGST Act, and specific exemptions for various types of suppliers.
Learn how to contest the GST Department’s arbitrary withholding of refunds. This guide explains the legal framework of Section 54(11) and cites key Delhi High Court judgments.
The Allahabad High Court directed the tax department to refund 90% of a disputed tax amount, citing an arbitrary and premature recovery.
Gujarat High Court held that since petitioner has generated Part-A of the E-Way Bill covering all the transport related details, the benefit of the Circular No.64/38/2018-GST is required to be given, hence the penalty amount is reduced.
Purchase the latest 8th (July 2025) Edition GST Ready Reckoner by CA Raman Singla, a vital resource simplifying complex GST topics for professionals and taxpayers alike.
No recovery of outstanding GST ( Goods and Services Tax ) demand could be made once a taxpayer deposited the statutory pre-deposit under Section 112(8) of the CGST Act and filed an undertaking to approach the Appellate Tribunal when it become functional.
Allahabad High Court voids a GST registration cancellation, citing a contradictory order that revealed non-application of mind and a lack of due process.
Allahabad High Court sets aside a GST registration cancellation, citing violations of natural justice, including improper notice and lack of a hearing.
