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Goods and Services Tax : Article explains five common compliance mistakes after the 22 September 2025 GST rate changes, covering rates, ITC, transition sto...
Goods and Services Tax : Explains the steps to update ICEGATE email or mobile by first amending GST registration, integrating GSTIN with Customs, and updat...
Goods and Services Tax : Explains GST registration, TCS under Section 52, Section 9(5), OIDAR provisions and compliance obligations for different online bu...
Goods and Services Tax : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Madras HC set aside a GST order passed against a deceased person and remanded the matter for fresh consideration after legal heir'...
Goods and Services Tax : Supreme Court issued notice, permitted service on respondents' Standing Counsel and Additional Solicitor General, and listed the m...
Goods and Services Tax : Orissa HC upheld dismissal of a GST appeal, holding it was filed beyond the outer limit under Section 107(4) after communication o...
Goods and Services Tax : Gauhati HC held that a DRC-01 summary cannot replace a Section 73(1) SCN, quashed the Order-in-Original, and permitted fresh proce...
Goods and Services Tax : Madras HC upheld Section 74 proceedings for blocked ITC under Sections 17(5)(c) and 17(5)(d), holding extended limitation valid an...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करदाता के लिए अनुपालन अब भी जटिल बना हुआ है। लेख में सरल, पारदर्शी और करदाता-केंद्रित सुधारों की आवश्यकता पर जोर दिया गया है.
Gujarat AAR held that paper bags classifiable under HSN 48194000 attract 5% GST under Entry 319 of Notification No. 09/2025-CT (Rate), not 18% under Entry 185.
The article explains why Section 13(3)(b) is a narrow exception to Section 13(2), requiring identification of the statutory recipient before applying the performance-based place of supply rule.
Nine years of GST have delivered higher revenue, digital compliance, and economic integration, while challenges such as ITC disputes, litigation, and frequent regulatory changes continue to require reforms.
Udyam Registration is a Central registration issued by the Ministry of MSME and is valid in all States and Union Territories. No separate State-wise registration is required.
Nine years after its launch, GST has unified India’s indirect tax system, digitised compliance, and expanded the tax base. The article also examines the reforms still needed to make GST more efficient.
A supplier cannot issue a GST credit note merely because the buyer has not paid the invoice. The proper remedy is to document the default and rely on ITC reversal provisions under the CGST Act.
GSTN has made Ship-to GSTIN compulsory for Bill-to/Ship-to transactions from 1 August 2026. Businesses must update ERP systems and master data to avoid e-Way Bill failures and compliance issues.
Payment of GST during a Section 65 audit does not automatically invoke Section 74. The department must independently establish fraud, wilful misstatement, or suppression with evidence.
Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, subject to verification.
