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...
The Calcutta High Court ruled that the 60-day statutory time limit for processing GST refund applications is mandatory. The court quashed a rejection order and ordered a full refund.
The Art of Enhancing the Refund value under GST rules in case of Exports without payment of tax OR Optimising Refund under Rule 89(4) of GST Rules Introduction: This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any […]
The Himachal Pradesh High Court has ruled that recovering GST demand before the appeal period expires is invalid, ordering the department to refund the amount with interest.
Calcutta High Court rules that once an issue has been adjudicated under Section 74, the tax authorities cannot initiate new proceedings under Section 73 for the same cause of action.
P&H High Court has ruled that a retired partner remains liable for a firm’s GST dues if they fail to provide timely intimation of their retirement to Commissioner.
Law enforcement agencies, including the DGGI, must strictly adhere to legal procedures, including providing grounds for arrest and reasons for believing an offense was committed. Failure to do so can render an arrest illegal.
The GST law lacks a mandatory reconciliation rule for GSTR-6A, creating friction for taxpayers and departments. A legislative fix is needed to align ISD compliance with GSTR-2B practices.
Can a corporate guarantee to a foreign related party without consideration be an export of service under GST? Learn how Schedule I, Rule 96A, and RBI rules apply.
This article provides a summary of crypto taxation in India, covering the 30% income tax on gains, 1% TDS, and 18% GST on platform services.
The Goods and Services Tax Appellate Tribunal (GSTAT) has established dress codes for authorized representatives, parties, and members to standardize court proceedings.
