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...
Rule 86B imposes restrictions on the use of the Input Tax Credit (ITC) for discharging GST liability. It mandates that taxpayers must use a minimum of 1% of their tax liability to be paid in cash, irrespective of the ITC balance available in their electronic credit ledger. This rule was introduced to curb fraudulent activities.
The Delhi High Court confirmed that a defendant’s right to file a written statement is forfeited after 120 days. It upheld a decree for the recovery of an advance payment in a supply dispute, citing the absolute nature of CPC timelines.
AAR rejects application seeking ruling on ITC error and refund, holding both queries fall outside Section 97(2) of CGST Act, 2017.
Himachal Pradesh High Court orders immediate refund of GST recovered prematurely, violating Section 78 of CGST Act. Court upholds taxpayer’s right to appeal, directing rectification of administrative error with interest.
Calcutta High Court issues interim order on ITC denial when suppliers are insolvent. It examines if tax authorities’ failure to claim in IBC proceedings affects ITC reversal.
Calcutta High Court voids GST assessment and appeal dismissal for Ram Kumar Sinhal, citing violation of natural justice, improper notice communication via GST portal, and condonable delay.
The Supreme Court of India dismissed a challenge to the retrospective application of an amended GST Rule 89(5) for Inverted Duty Structure (IDS) refunds, affirming a Gujarat High Court judgment.
Gauhati High Court directs immediate restoration of a resort’s GST registration, cancelled due to non-filing, contingent on filing pending returns and paying all statutory dues.
Orissa High Court held that writ against blocking of Input Tax Credit [ITC] under rule 86A of the Central Goods and Services Tax Rules [CGST Rules] not entertained as reply of the petitioner is pending adjudication. Accordingly, writ dismissed.
Madras High Court directed petitioner to deposit 15% of the disputed tax amount and granted time to furnish reply to the GST show cause notice. Accordingly, writ petition disposed of.
