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 High Court held that filing appeals and adopting a legal position on behalf of a client are professional acts that cannot by themselves attract criminal liability. It quashed the FIR, charge-sheet, and cognizance order against the advocate.
The Court upheld the authority of DGGI officers to initiate and pursue proceedings under the CGST Act and rejected objections regarding their status as proper officers.
The Rajasthan GST AAAR held that advance ruling authorities cannot determine whether bags are biodegradable or compostable. It ruled that concessional 5% GST applies only if biodegradability is established by competent authorities.
The case concerned a penalty order arising from alleged quantity discrepancies and missing supporting documents. The Supreme Court upheld the High Courts view that factual issues should be examined by the appellate authority rather than through writ proceedings.
The Division Bench held that issues relating to weight discrepancy and penalty involved disputed questions of fact. The Court ruled that such matters should be decided through the statutory appellate mechanism rather than in writ proceedings.
The case concerned a challenge to a detention and penalty order passed under Section 129(3) of the CGST Act. The High Court refused to interfere, holding that the petitioner had an effective appellate remedy under Section 107.
The Kerala AAAR held that various packaged curries, rice products, and meat-based preparations are classifiable under HSN 21069099. The ruling emphasized that the classification must be based on the nature of the final ready-to-eat product rather than individual ingredients.
The Kerala AAAR held that fees paid to convert wetland into dry land are subject to GST under reverse charge. The Authority ruled that land conversion is distinct from land improvement and is not covered by the Panchayat-function exemption under Article 243G.
The authority found that the underlying GST dispute had already been addressed in adjudication proceedings. To maintain judicial propriety, it declined to record findings on exemption eligibility.
AAAR Goa declined to examine fresh arguments on taxability and upheld the reverse charge liability on charges collected by Goa PWD. The authority held that new issues cannot be raised for the first time at the appellate stage.
