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 petition challenged a common Section 74 notice and adjudication order spanning FY 2018-19 to FY 2023-24. The High Court stayed the operation of the adjudication order pending further proceedings.
The petition challenged a common Section 74 notice and adjudication order spanning FY 2018-19 to FY 2023-24. The High Court stayed the operation of the adjudication order pending further proceedings.
The petitioner argued that each assessment year requires separate consideration, including limitation aspects. The High Court issued notice and stayed further adjudication.
The petitioner challenged a single Section 74 GST notice issued for FY 2018-19 to FY 2023-24. The High Court issued notice and stayed the passing of the final order pending further proceedings.
The Court held that once the GSTAT became functional and appeal timelines were extended, disputes should be pursued before the statutory forum. The petitioner was directed to comply with the pre-deposit requirement under Section 112(8).
The Madras High Court held that letters issued to customers before determination of tax liability could not be used for recovery action. The Court ruled that such communications were invalid in the absence of a crystallised tax demand.
The Allahabad High Court held that a taxpayer cannot effectively respond to a show cause notice without access to the documents relied upon by the department. The order under Section 74 was set aside and the matter remanded for fresh adjudication.
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Allahabad High Court quashed GST registration cancellation and revocation rejection orders after finding that hearing dates were fixed before the expiry of the reply period. The Court held that such notices deny a meaningful opportunity of hearing and violate natural justice.
The Uttarakhand High Court set aside a GST assessment order after finding that the personal hearing was scheduled before the last date for filing a reply. The Court held that such a hearing was illusory and remitted the matter for fresh adjudication.
