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...
Introduction The introduction of the Goods and Services Tax (GST) in India aimed to unify the indirect tax regime and streamline the movement of goods across states. One of the significant reforms introduced to curb tax evasion and enhance transparency in transportation was the E-Way Bill system, launched under Rule 138 of the CGST Rules, […]
GST on Development Rights & construction services faces conflicting court views; Bombay & Patna HCs differ on interpreting key GST notification Entry 5B.
Explore legal defenses for traders receiving GST notices based on UPI data. Understand aggregate turnover, natural justice, mens rea, and how to respond to potentially flawed tax demands.
Explore GST implications on Joint Development Agreements and Transfer of Development Rights in real estate, covering RCM, rates, challenges, and compliance for developers and landowners.
To safeguard government revenue and curb fraudulent practices, the law also empowers authorities to block ITC in certain cases. Rule 86A of CGST Rules, 2017 is one such provision.
Madras High Court rules against clubbing GST show cause notices for multiple financial years, emphasizing separate assessments and limitation periods per financial year.
Supreme Court holds that tax officer must issue final order under GST Section 129(3), even if tax and penalty are paid, to preserve right of appeal.
Madras HC sets aside a GST assessment order, ruling that tax authorities cannot invoke extended limitation period under Section 74 without explicitly proving fraud, wilful misstatement, or suppression of facts.
Telangana High Court sets aside assessment order against Durga Bhavani Enterprises, ruling the show cause notice was issued beyond the statutory limitation period under CGST Act.
Karnataka High Court set aside state GST notices against Toyota Kirloskar Motor, citing dual proceedings. Central GST notice to be re-examined.
