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...
Gujarat AAR permits Amneal Pharmaceuticals to claim GST ITC on canteen services, mandated by Factories Act, for employee portion of costs.
GST AAR Gujarat ruling on KEI Industries’ ITC claim for VCV tower construction. Analysis of plant & machinery definition under CGST Act, 2017.
Gujarat AAR clarifies GST margin scheme for second-hand goods. Rules on valuation, ITC, and applicability for traders explained.
Gujarat AAR rejects rice husk board’s wood classification. Lack of documentation & test report issues lead to non-maintainable ruling.
GST AAR Gujarat rules that goods supplied under fraudulent orders qualify as supply under IGST Act, even if payment was not received. Read the full legal analysis.
Madras High Court directed to consider Section 16(5), inserted vide Section 118 of the Finance (No. 2) Act, 2024, for Input Tax Credit claimed beyond period stipulated u/s. 16(4) of the GST Act. Thus, writ disposed of accordingly.
Telangana High Court held that non-consideration of objection while passing order is breach of principles of natural justice and accordingly the order is liable to be set aside and matter is remitted back to original authority to re-hear and pass fresh order.
Delhi High Court held that cash is explicitly excluded from the definition of goods provided u/s. 2(52) hence seizure of cash and other valuable u/s. 67 of the CGST Act, 2017 is not tenable. Accordingly, writ allowed with direction to release amount to petitioner.
Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provisional assessments, and exemptions.
Important recent Amendments and Changes in GST which should be noted from April 1, 2025: An Analysis Introduction The Goods and Services Tax (GST) framework continues to evolve as it is about to complete its eighth year of implementation ever since its rollout on 01st July 2017. This set of amendments, though it would have […]
