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 Bombay High Court set aside a service tax demand on an advocate, holding that legal services were exempt under Notification Nos. 25/2012 and 30/2012. The Court ruled that the authorities acted without jurisdiction in proceeding contrary to binding notifications.
The High Court held that salaries paid to foreign employees are excluded from GST under Schedule III as they arise from an employer-employee relationship. The IGST demand, interest, and penalty were quashed.
The Court held that pendency of a Supreme Court challenge on fish meal GST does not waive the mandatory 10% pre-deposit for appeal. The petitioner must comply before the appeal is entertained.
The Supreme Court held that refund of GST collected and passed on to consumers must be credited to the Consumer Welfare Fund. It ruled that courts cannot create alternative refund mechanisms outside Section 54 of the CGST Act.
The High Court held that the three-month period under Section 73 is mandatory. Orders passed in haste without observing this gap are unsustainable in law.
The High Court ruled that when the initial pre-deposit exceeds 20% of the revised tax demand, no additional payment can be insisted upon for filing appeal before GSTAT.
Courts have clarified that audit limitation begins when records are made available or audit is instituted, whichever is later. Open-ended audits without valid extension are challengeable.
The High Court held that orders can be served through the notified GST common portal under Section 169. The challenge to portal-based communication was rejected.
The High Court held that Rule 86A merely creates a lien to secure revenue interests and does not amount to recovery of tax. Blocking of ITC was upheld where authorities recorded reasons to believe fraudulent or ineligible availment.
The High Court held that international roaming services are supplied to foreign telecom operators who pay consideration, not to individual subscribers. Since the recipient is located outside India, the services qualify as export, making the refund admissible.
