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...
This article explains the role and powers of the GST Council in shaping tax policy. It highlights how its decisions directly affect prices, compliance, and businesses.
The High Court held that limitation for filing a GST appeal must be computed after disposal of a rectification application. Rejection of the appeal without examining this aspect was found invalid.
This explains how ITC is wrongly denied when suppliers default or face retrospective cancellation. The key takeaway is that bona fide buyers cannot be penalized without proof of collusion.
Summons under Section 70 of the CGST Act was only a step in the process of inquiry. Mere issuance of summons could not be equated with arrest or initiation of recovery proceedings.
This explains how ITC hinges on invoice matching and supplier tax payment under Section 16. The key takeaway is that credit can be denied even after payment unless statutory conditions are fully met.
यह लेख जॉब वर्क से जुड़े GST सेक्शन 143 और स्क्रैप पर टैक्स देनदारी को सरल भाषा में समझाता है। मुख्य निष्कर्ष यह है कि स्क्रैप का स्वामित्व प्रिंसिपल का रहता है और कर देनदारी शर्तों पर निर्भर करती है।
The High Court held that appeals filed after the maximum period under Section 107 of the CGST Act are not maintainable. Writ jurisdiction cannot be used to override mandatory limitation periods.
The High Court held that an eight-day delay in filing a GST appeal within the condonable period deserved consideration. The rejection was set aside to restore the taxpayer’s right to be heard.
The High Court ruled that defaults arising from a Chartered Accountant’s actions are attributable to the taxpayer. Alleged misappropriation by the consultant does not invalidate GST demand orders.
The court held that once all GST dues, interest, and penalties are cleared, authorities must consider revocation of cancellation. Permanent cancellation after compliance was found unjustified and contrary to the statutory scheme.
