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...
Delhi High Court clarifies S.75(5) CGST Act, ruling it allows a maximum of three adjournments, not a guaranteed three hearings, while directing appeal filing.
The Madras High Court has granted an interim stay on IGST recovery against Data Patterns India Limited. The dispute centers on the tax authorities’ non-recognition of a TR 6 Challan for IGST payment on imports.
The Madras High Court set aside a GST assessment order against Tvl. R.R Fire Solutions, criticizing the tax officer for extracting only 15 lines from a 10-page reply and not properly considering the taxpayer’s submissions.
Gauhati High Court rules cancelled GST registration can be restored if all pending returns are filed and dues, interest, and late fees are paid.
Delhi High Court ruled that untimely deficiency memos do not justify refusing full interest on delayed GST ITC refunds, providing a detailed interest calculation framework.
Delhi High Court allows Metalax Industries to file a single consolidated appeal against a common Show Cause Notice and order covering multiple financial years.
Procedural Safeguards in Amnesty Schemes: Imperative of Natural Justice Under Section 128A Introduction The implementation of amnesty schemes under the Goods and Services Tax (GST) regime represents a significant policy tool for revenue recovery and dispute resolution. Section 128A of the Central Goods and Services Tax Act, 2017, empowers the Government to introduce amnesty schemes […]
GST registration is mandatory above set turnover limits, regardless of payment mode. Traders advised to comply and seek guidance from tax offices if notified.
Allahabad High Court quashes tax demand order exceeding show cause notice amount, reinforcing Section 75(7) of the GST Act.
SC exempts stem cell banking from service tax in Stemcyte case; GST regime withdraws exemption, making services taxable at 18% from July 2022.
