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...
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a petitioner disputing ITC availment due to payment issues.
Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5% additional pre-deposit.
Punjab & Haryana High Court denies pre-arrest bail to Ripan Jain in a GST fraud case involving fake invoicing and tax rebates, citing prima facie complicity and need for custodial probe.
The Madras High Court has allowed a GST registration cancellation to be set aside for non-filing of returns, granting opportunity to clear dues with conditions.
The Allahabad High Court dismissed a petition by a GST consultant accused of selling client’s GST receipts and invoices, deeming the allegations worth probing.
Understand GST appeal timelines under Section 107. Learn how “month” is interpreted as a calendar month, not fixed days, based on legal provisions and judicial rulings.
Understanding Ind AS 116 is crucial for GST professionals. This accounting standard’s impact on lease asset recognition can lead to GST audit challenges.
Learn about CGST Rule 88B and Section 50, clarifying interest calculation on delayed GST payments and wrongly availed ITC, effective retrospectively.
Article examines eligibility of Input Tax Credit (ITC) under GST regime on Employees’ Deposit‑Linked Insurance (EDLI) policy. We discuss statutory basis, relevant GST provisions, practical implications, and supporting legal references in clear and accessible language.
Taxpayers can now file appeals (APL-01) on the GST Portal against rejected waiver applications (SPL-07). Exercise caution as withdrawals are not available.
