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...
The GST Council reduced the tax rate on adult and clinical diapers from 12% to 5%. The Government clarified that a complete GST exemption has not been recommended.
The GST Council reduced tax on hotel accommodation up to ₹7,500 per day from 12% with ITC to 5% without ITC. The move aims to simplify taxation and reduce consumer costs.
The Gujarat High Court stayed a tax adjudication order after discovering that the officer relied on inaccurate case law citations without independent verification.
Courts have clarified that Section 79 of the GST law is a recovery mechanism that can be invoked only after tax liability is adjudicated or self-assessed and remains unpaid.
The document outlines a certificate format where the recipient confirms reversal of Input Tax Credit related to credit notes issued for post-supply discounts and sales returns under GST law.
The GST law permits inspection, search and seizure only when a senior officer has reasonable grounds to suspect tax evasion, ensuring safeguards for taxpayers.
The GST Appellate Tribunal has become operational, completing the GST dispute resolution framework. Taxpayers can now file second appeals with a 10% pre-deposit and defined procedural rules.
The Bengaluru CGST zone cautioned taxpayers about individuals posing as GST officers. Taxpayers were advised to verify officer identity, authorization, and DIN before allowing inspections.
The High Court ruled that retrospective cancellation of GST registration is invalid if such action is not proposed in the original show cause notice. The judgment emphasizes adherence to natural justice and proper reasoning in administrative orders.
Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of GST registration in another state.
