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 Authority held that aquaculture cannot be equated with agriculture and rejected classification under HSN 8436. Paddle Wheel Aerators were classified under residual HSN 8479, attracting 18% GST.
The Gujarat AAR held that mobilisation advance adjusted against running account bills constitutes consideration under Section 2(31) of the CGST Act. As it is applied toward works contract services, GST becomes payable. The ruling clarifies that such advances cannot be treated as mere loans to avoid tax liability.
Gujarat AAR held that ice cream manufactured outside retail outlets and sold over the counter qualifies as supply of goods, not restaurant service. Classification depends on manner of supply.
The Gujarat AAR held that paan-based edible capsules containing supari but no lime, katha, or tobacco qualify as Betel nut product known as Supari under HSN 2106 90 30. All products were taxed at 5% GST under HSN 2106.
ITC under Section 17(5)(c) is restricted only when repair or renovation expenses are capitalised. Revenue expenses remain eligible, making accounting treatment crucial.
Courts clarify that ITC can be blocked only on recorded “reasons to believe” supported by concrete evidence. Mere suspicion or supplier default is insufficient to invoke Rule 86A.
Telangana High Court held that rejection of refund application by refund sanctioning authority not sustained since authorities failed to demonstrate that services rendered by petitioner tantamount to intermediary services. Accordingly, writ petition is allowed.
सेमिनार में अधिवक्ताओं ने अपील फाइलिंग, फीस त्रुटि और क्षेत्राधिकार संबंधी समस्याओं को उठाते हुए पोर्टल सुधार और समय विस्तार की मांग की।
The Court set aside the remand order after finding legal infirmities in compliance with arrest safeguards under the CGST Act. It held that failure to properly furnish written grounds of arrest rendered the remand unsustainable.
The GST framework is analysed in light of Adam Smith’s canons of Equity and Certainty. The system enhances uniformity but continues to evolve amid interpretational disputes and compliance changes.
