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 High Court set aside a Section 63 GST assessment passed against an unregistered contractor after authorities admitted confusion caused by identical names and incorrect reliance on WAMIS data.
The Court held that Rule 86A does not permit blocking ITC beyond the credit available in the Electronic Credit Ledger. Creation of a negative balance was declared unsustainable.
The Court granted bail noting the offence is triable by a Magistrate, carries a maximum five-year sentence, and is based on documentary evidence. Absence of risk of tampering weighed in favour of release.
Budget 2026 proposes easing valuation rules for post-sale discounts, but existing Section 15(3)(b) conditions continue to apply until notified.
Interest will now be calculated after adjusting Electronic Cash Ledger balance, and flexible ITC cross-utilisation for IGST is introduced from February 2026.
Major updates include GST refund clarification by Supreme Court, RBI FEMA amendments, DGFT export schemes, and important AAR rulings.
Understanding supply rules and ITC conditions under GST can eliminate tax cascading and optimise business cash flow while ensuring compliance.
The Andhra Pradesh High Court held that materials supplied free of cost by service recipients cannot be added to taxable value. The ruling quashed GST demand on cement and other inputs provided without consideration.
The High Court held that non-compliance with enhanced pre-deposit under the extended appeal scheme was a curable defect. It quashed the rejection and directed restoration of the appeal for consideration on merits.
The High Court held that though notice was uploaded on the GST portal, failure to grant personal hearing and explore other service modes vitiated the assessment. The matter was remanded subject to 25% tax payment.
