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GST

Key Takeaways: GST Refund Rejection on Zero-Rated Supplies Quashed for Denial of Personal Hearing Despite Adjournment Request Due to...

By Goyal Raj Kumar & Associates 10 May 2026 3 min read

In a significant ruling reinforcing the principles of natural justice under GST law, the Punjab & Haryana High Court in the case of Hudson Insurance Brokers (P.) Ltd. v. Union Territory of Chandig...

#gst #case law

GST

GST Update - Tax Changes on Beverages (HSN Revised)

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The Government has issued Notification No. 01/2026-IGST (Rate) revising HSN classifications for beverages under GST. This amendment primarily impacts products falling under the 2202 series, affec...

#gst #tax update

GST

Key Takeaways: GST demand quashed due to non-consideration of replies and mechanical finding on ITC reversal dispute.

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The ruling in Bagga Vet Pharma v. State of Punjab highlights the importance of reasoned orders and proper consideration of taxpayer submissions in GST adjudication. 🔍 Background of the Case The pe...

#gst #case law

GST

GST Update: IMS Offline Tool Now Available for Bulk Invoice Actions

By Goyal Raj Kumar & Associates 23 Apr 2026 2 min read

The Goods and Services Tax Network (GSTN) has introduced an Excel-based IMS Offline Tool on the GST portal to simplify invoice management and improve efficiency for taxpayers dealing with large v...

#gst #tax update

GST

Key Takeaways: Writ not maintainable once GSTAT functional; appeal to be filed with pre-deposit within notified timeline

By Goyal Raj Kumar & Associates 20 Apr 2026 2 min read

The Orissa High Court has clarified an important procedural aspect under GST law regarding the availability of writ remedies when appellate forums become operational. The ruling highlights the importa...

#gst #case law

GST

Upcoming Deadline: Summary of Goods sent to / received from a job - worker - Those with AATO more than Rs.5 crore - Half-yearly from October 25 - March, 26 due on 25th April, 26. — Due 25 Apr 2026

By Goyal Raj Kumar & Associates 20 Apr 2026 2 min read

GST compliance for businesses engaged in job work includes periodic reporting of goods sent to and received from job workers. One key requirement is filing Form ITC-04, especially for taxpayers w...

#gst #deadline #compliance

GST

Key Takeaways: Appeal delay in registration cancellation - SLP dismissed as infructuous; limitation issue open.

By Goyal Raj Kumar & Associates 19 Apr 2026 2 min read

The Supreme Court has recently addressed an important procedural issue relating to delay in filing appeals against GST registration cancellation. While the case was disposed of as infructuous, the Cou...

#gst #case law

GST

Upcoming Deadline: Summary of outward taxable supplies and tax payable by a person supplying OIDAR services — Due 20 Apr 2026

By Goyal Raj Kumar & Associates 17 Apr 2026 2 min read

With the growth of digital services, compliance for Online Information and Database Access or Retrieval (OIDAR) service providers has become increasingly significant under GST. Non-resident service pr...

#gst #deadline #compliance

GST

Upcoming Deadline: Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jan - Mar, 26 — Due 20 Apr 2026

By Goyal Raj Kumar & Associates 16 Apr 2026 2 min read

Timely filing of GST returns is essential for maintaining compliance and avoiding penalties. One of the most critical monthly returns is Form GSTR-3B, which summarizes outward supplies, input tax...

#gst #deadline #compliance

GST

Upcoming Deadline: Quarterly Challan-cum-statement to be furnished by composition dealers — Due 18 Apr 2026

By Goyal Raj Kumar & Associates 16 Apr 2026 2 min read

Composition taxpayers under GST enjoy simplified compliance, but timely filing of quarterly statements remains essential. One such key requirement is furnishing the challan-cum-statement in Form...

#gst #deadline #compliance

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