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...
Courts have clarified that once one GST authority initiates proceedings by issuing a show cause notice, the other authority cannot start separate proceedings on the same issue and tax period.
Investigations reportedly linked POS transaction records with GST and Income-tax filings to detect discrepancies. The episode shows how cloud data and analytics can flag possible under-reported sales.
कर अधिकारियों ने POS डेटा, GST विवरण और आयकर रिटर्न में अंतर पाया। Saksham Nudge पहल के तहत रेस्तरां को धारा 139(8A) के तहत Updated Return दाखिल कर विसंगतियां सुधारने का अवसर दिया गया।
The guide explains that construction involving goods and labour is treated as works contract service under GST. Taxability depends on the nature of work, recipient, and applicable rate or exemption.
The Madras High Court granted liberty to file an appeal within 30 days and directed the appellate authority to decide the matter on merits without considering limitation.
The Court ruled that the petitioner must approach the appellate authority under the GST law, while granting conditional liberty to file the appeal despite limitation.
The High Court held that GST authorities cannot issue a single show cause notice for multiple financial years under Section 74 of the CGST Act. The ruling emphasizes that tax liability and limitation must be determined year-wise.
The High Court set aside the cancellation of GST registration because the order was cryptic and lacked reasons or reference to supporting material. The Court held that cancellation orders must reflect application of mind and clearly state the grounds for such action.
High Courts held that undervaluation disputes must be examined through assessment proceedings under Sections 73 or 74. Detention during transit is not justified if proper documents accompany the goods.
The High Court held that initiating recovery through a garnishee notice before examining the taxpayer’s explanation and documents was not justified. The bank account freeze was lifted and authorities were directed to reconsider the matter after reviewing the submitted materials.
