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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...
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 : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...
Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...
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 : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
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...
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...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
The amendment shifts the place of supply to the recipient’s location, allowing intermediary services to qualify as exports. This eliminates GST burden on foreign-facing services and improves global competitiveness for Indian service providers.
The court held that ITC can be transferred even across states when a business is transferred as a going concern. This ensures seamless credit flow and prevents restrictive interpretation of GST provisions.
The law now requires businesses to distribute ITC for common services through ISD. This eliminates optional use of cross-charge for such transactions.
The issue was whether ITC can be denied if suppliers fail to deposit tax. The Court held that bona fide purchasers cannot be penalized, and action must be taken against defaulting suppliers.
The issue concerned release of ₹58 lakh seized during GST search. The Court disposed of the petition after authorities agreed to release the amount within ten days, while allowing further legal action if required.
The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on time is essential to avoid penalties and ensure smooth tax credit claims.
The Court declined interference as proceedings were already initiated by both departments. Petitioners were directed to respond to notices through proper channels.
The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund and overrides conflicting departmental circulars, ensuring taxpayer relief.
Even small documentation mistakes like typos or expired e-way bills can result in detention under GST laws. The key takeaway is that strict procedural compliance is enforced regardless of tax payment.
The law distinguishes between inquiry under Section 70 and arrest under Section 69, limiting arrest to serious offences. The key takeaway is that coercive practices and misuse of summons are not legally justified.
