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 court held that auction sale of a partially constructed building on an “as-is-where-is basis” is a transfer of immovable property. Such transactions fall under Schedule III of the CGST Act and are not subject to GST.
Courts clarify that input tax credit cannot be denied merely because a supplier’s GST registration was cancelled retrospectively. Authorities must examine the genuineness of the buyer’s transactions and supporting documents.
The Gujarat High Court granted bail after observing that the accused’s role was mainly related to compliance activities and he did not appear to be a major participant in the alleged GST fraud.
Explains how GST applies to under-construction properties while completed properties remain outside its scope. The article highlights key GST rates, compliance rules, and their impact on developers and homebuyers.
Explains how GST scrutiny under ASMT-10 can escalate into demand notices under Sections 73, 74 or 74A when discrepancies in returns remain unresolved.
The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, and such issues must be decided by the assessing authority.
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued restriction beyond the statutory period was declared illegal.
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and double taxation. The earlier order was quashed and the later order was remanded for fresh consideration.
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The appeal was restored for decision on merits.
The article examines the issue of whether uploading notices or orders on the GST portal constitutes valid “communication” under Section 169 of the CGST Act, particularly in cases where taxpayers claim they were unaware of such uploads. Section 169 prescribes multiple modes for serving notices and orders, including personal delivery, post, email, publication, or making […]
