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 : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Fema / RBI : The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact o...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The ruling examines whether penalties under Section 129 can be imposed for internal movement of goods without an e-way bill. It highlights that where no tax is payable, the statutory penalty formula may fail.
Assessment and adjudication serve different functions under the CGST Act, with one determining tax liability and the other resolving disputes. Understanding the distinction is essential for effective GST compliance and litigation management.
GST on rental income has evolved significantly since 2017, with several transactions now covered under Reverse Charge Mechanism. This guide explains when landlords or tenants are liable to pay GST on rented properties.
The Supreme Court is set to examine whether GST show cause notices covering multiple financial years are legally valid. The outcome will determine whether departments must issue separate year-wise notices or can continue consolidated proceedings.
GSTAT has been constituted as the long-awaited second appellate forum under the GST regime. The key takeaway is that taxpayers now have a specialized mechanism for challenging GST appellate and revisional orders.
The Supreme Court has kept open the constitutional challenge to Section 16(2)(c), which links ITC eligibility to supplier tax payment. The key takeaway is that bona fide buyers may still have a chance to challenge ITC denial based on supplier defaults.
The Bombay High Court set aside a GST adjudication order passed a day after an interim stay, accepting the State’s statement that the officer was unaware of the court’s order. The matter was remanded for fresh adjudication, with all legal issues kept open.
The Supreme Court ruled that whenever money is staked on an uncertain outcome, the activity amounts to betting and gambling for GST purposes. GST is payable on the entire bet value or deposit and not merely on platform fees or commissions.
The Supreme Court ruled that once money is staked on an uncertain outcome, the activity becomes betting and gambling regardless of whether the game involves skill or chance. States therefore have the power to prohibit online gaming played for stakes.
The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes aim to provide resolution professionals and creditors with more comprehensive information during insolvency proceedings.
