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The Goods and Services Tax (GST) was implemented on July 1, 2017, under the banner of “One Nation, One Tax, One Market”. In Jammu & Kashmir, it was implemented on July 8th 2017...
Introduction The Goods and Services Tax (GST) regime was conceived as a unified indirect tax regime to eliminate cascading effect of taxes, by replacing multiple central and state...
In India, the Goods and Services Tax (GST) system is continuously being updated to simplify compliance for businesses and streamline tax-related processes. As part of these updates...
Introduction The year-end rush in GST adjudication proceedings has increasingly become a defining feature of departmental practice under Section 73 of the CGST Act. As limitation d...
In today's fast-paced economy, GST automation has become a game-changer for businesses grappling with compliance burdens. Manual processes lead to errors, delays, and penalties, bu...
GST Refund on Cancellation of Flat Booking – Builder vs Customer: Who Really Gets the Refund? Booking a flat is often an emotional as well as financial decision. For many middle-cl...
The Directorate General of Taxpayer Services (DGTS), Mumbai and Ahmedabad Zonal Units, in association with the Western India Regional Council (WIRC) of the Institute of Cost Accoun...
On June 10, 2026, a nationwide webinar was conducted by the Directorate General of Taxpayer Services (DGTS), in collaboration with the GST Appellate Tribunal (GSTAT), Ahmedabad Ben...
Introduction The online gaming industry in India has operated with the quiet confidence of an industry that believed it had already won its most important legal battle. The distinc...
The GST Composition Scheme was introduced to reduce the compliance burden on small taxpayers by providing an easier tax filing procedure and lower tax rates. Under the Composition...
The Income Tax Appellate Tribunal (ITAT) in Delhi has made a decision favoring KBH Energy & Infra Services Pvt. Ltd. for the financial year 2019-20. The tribunal overturned a t...
Introduction The Hon’ble Guwahati High Court in Gurucharan Kangsa Banik v. Union of India, W.P.(C) No. 2881 of 2026, decided on 03.06.2026, set aside an Order-in-Original which had...
The Gujarat High Court has quashed a writ petition contesting a service tax show cause notice issued under section 73(1) of the Finance Act, 1994, holding that the department has t...
In this situation, a real estate developer sought guidance from the Advance Ruling Authority regarding a specific question. They wanted to know if the extra fees charged to buyers...
Introduction The harmless mistake of inadvertently missing transactions whilst filing for tax refunds is a common one. The question is whether it would be possible for a taxpayer t...
Introduction Corporate amalgamations often transfer tax liabilities to the successor entity. But can GST authorities continue proceedings in the name of a company that has legally...
The State Taxes Department’s unit performed a field inspection from July 13 to 14 across various business establishments in Dimapur district, Nagaland. The inspection is part of it...
The government of Delhi has started a two-week training program for workers in the Trade and Taxes Department who handle the Goods and Services Tax (GST). This program aims to make...
The CGST Delhi South Commissionerate has conducted GST Pakhwada 2026 as part of the GST Day 2026 observance. It focuses on taxpayer facilitation, stakeholder engagement, and volunt...
The Principal Bench of the GST Appellate Tribunal (GSTAT) has upheld the rejection of a GST refund claim amounting to ₹13.41 crore, ruling that procurement support services receive...
The Goods and Services Tax (GST) Day 2026 was celebrated in Hyderabad to commemorate nine years of the GST regime in India. Addressing the occasion, the Hon’ble Chief Justice of th...
According to provisional data released by the Finance Ministry, India’s gross GST collections reached ₹1,94,812 crore in June 2026, registering a 13.9% year-on-year growth over ₹1,...
The Goods and Services Tax Appellate Tribunal (GSTAT) has announced that all ongoing cases and new filings must first be reviewed by smaller groups, called Division Benches, before...
The Madras High Court has upheld GST proceedings initiated against a quarry operator, observing that a mismatch between the seigniorage fees paid for mineral extraction and the val...
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