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 ...
Supreme Court examines legality of stranded GST compensation cess credits after cess withdrawal, as FADA seeks refund or utilisation mechanism.
Allahabad High Court held that an Advocate cannot be prosecuted merely for filing a statutory GST appeal and advising a legal course of action. The key takeaway is that professional representation alone does not establish criminal conspiracy with a client.
The Rajasthan High Court declined to entertain a challenge to a GST show cause notice and adjudication order because an appeal remedy was available under Section 107 of the CGST Act. The Court allowed the petitioner to raise all legal and factual grounds before the appellate authority.
The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the immediate supplier. The case raises the issue of whether a recipient can be penalized for alleged default by a supplier further up the supply chain.
The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice and sought instructions from the Department on the taxpayer’s request for de-sealing.
The Rajasthan High Court refused to interfere with GST search, sealing, and attachment actions after finding that the taxpayer had not utilized the remedies available under the CGST Act. The Court held that writ jurisdiction cannot be invoked when effective statutory remedies exist.
The High Court set aside the rectification order after finding that it was passed without granting the taxpayer an opportunity of personal hearing, violating principles of natural justice.
The Supreme Court upheld the view that assignment of leasehold rights in industrial land is a transfer of benefits arising from immovable property and not a supply of service. As a result, GST was held not applicable on the transaction.
The Bombay High Court ruled that GSTAT can grant interim stay against recovery proceedings even without an express statutory provision. The decision confirms that appellate powers inherently include powers necessary to make the appeal effective.
The Karnataka High Court held that the two-year limitation under Section 54 of the CGST Act is mandatory. However, it condoned a six-month delay through writ jurisdiction because double taxation was undisputed and directed processing of the refund.
