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...
This guide explains all GSTAT forms, procedures, and timelines for filing appeals. Key takeaway: Proper use of forms and compliance ensures effective appellate remedies.
The Court extended interim relief to contractors as the classification of Delhi Jal Board as a local authority is under consideration. The final GST rate applicable to contracts will depend on this determination.
The Court held that while detention proceedings may continue, authorities must consider provisional release of goods under Section 67(6). It directed issuance of a reasoned order without examining merits.
The Court stayed GST proceedings while examining if Delhi Jal Board qualifies as a local authority. The outcome will determine applicable GST rate on works contracts.
The High Court held that ITC cannot be denied solely due to delay in claiming it after retrospective amendments to GST law. The matter was remanded for fresh adjudication on other conditions.
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues, directing authorities to consider restoration.
The court held that jurisdiction existed when the order was passed post-circular. It upheld penalties for fraudulent ITC and fake invoices, rejecting the jurisdiction challenge.
The Court quashed the order passed without response, allowing reconsideration after deposit and hearing. It emphasized the need for fair opportunity before adjudication.
The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COVID-related exclusion period. It directed fresh adjudication with hearing.
The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated without a valid SCN were set aside as contrary to law.
