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...
Calcutta High Court directs Public Works Department to revisit GST reimbursement claim for post-GST contracts, emphasizing Notification No. 5050-F(Y).
Calcutta High Court directs West Bengal PWD to revisit GST reimbursement claims for contracts executed after July 1, 2017, citing Notification No. 5050-F(Y).
Calcutta High Court remands Pinki Construction’s GST reimbursement plea, ruling against arbitrary denial for post-GST works contracts.
Understand the evolution of GST on residential and commercial rental income in India since 2017, including changes to Forward Charge Mechanism (FCM) and Reverse Charge Mechanism (RCM) applicability.
This article explores the legal requirements for notice service, focusing on the sufficiency and effectiveness of service through the GST common portal, and examines key judgments from the Madras High Court.
A free Excel utility for GSTR 2B and books reconciliation, developed by a CA Final student, offers swift invoice matching and automated merging of entries.
GSTN’s new rule hard-locks GSTR-3B auto-populated data from July 2025, requiring GSTR-1/1A for corrections. This aims to boost data consistency and curb tax evasion.
Rajasthan AAR denies GST exemption to Build Layer Constructions for “pure labor” services in PMAY sub-contract, citing material supply and lack of direct PMAY proof.
Rajasthan AAR rules Aadinath Agro Industries ineligible for GST Rule 86B exemption, stating firm and partner income tax cannot be cumulated.
Patanjali Ayurved Ltd. Vs Union of India And Others (Allahabad High Court) In the recent case of M/S PATANJALI AYURVED LTD v. UNION OF INDIA AND OTHERS, the Allahabad High Court held that proceedings under Section 73/74 stand independent of the proceedings under Section 122. Abatement of proceedings under Section 74 of the CGST Act […]
