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 : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
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 : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
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...
Instructions are issued to verify correctness and completeness of applications received for settlement of arrears under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 and in order to ensure that an uniform procedure is followed for verification of these applications. COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgoan, Mumbai […]
Sanjay Mukeshbhai Patel Vs State of Gujarat (Gujarat High Court) The Gujarat HC on Wednesday ordered a Goods and Service Tax (GST) officer to appear in court on Thursday morning and bring a tax consultant who had reportedly been in the department’s custody for the previous five days without being shown before a judicial magistrate. […]
In re Shreejikrupa Project Limited (GST AAR Odisha) Issued Raised (a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 […]
In re Maa Associates (GST AAR Madhya Pradesh) Whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.), Rate of Tax if the same is taxable and Admissibility of Input Tax Credit on such supply? On a joint reading of the terms of the agreement, high court rulings, para 8 […]
Learn about e-Invoicing under GST from 01-04-2022: What it is, how it works, and the benefits for businesses.
Due to the increase in complexity in GST compliance and a lot of manual work related to reconciliation and reporting, GST Audit has become a very typical job for CA’s to match and reconcile every return. Practicing Chartered Accountants always need a tool that can minimize the clerical work and increase accuracy and effectiveness in the reporting and reconciliation.
Section 6(2)(a) of the CGST Act mandates that where any proper officer under the CGST Act issues an order, he shall also issue an order under the SGST Act or the UTGST Act as authorized under those Acts, as the case may be, under intimation to the jurisdictional officer of the State tax or the Union territory Tax. Clause (2) of sub section (2) of Section 6 of the CGST Act/UPGST Act mandates that where a proper officer under the SGST Act or the UTGST Act has initiated any proceedings on a subject-matter, no proceedings shall be initiated by the proper officer under the CGST Act on the same subject-matter.
Avatar Petro Chemicals Private Limited Vs Goods and Service Tax Council (Madras High Court) There is no provision under the provisions of the respective GST enactments for lapsing of the input tax credit and the credit availed on capital goods under the respective enactments. These credits are indefeasible. They were meant for being used for […]
Tax Payer Card- Logic Document Evaluation Areas and Factors: The rating is applied only on Tax Payers having annual turnover above 1.5 Cr under Regular Tax Payer Category. Period of Data Used for calculation: The data used for calculation is from July 2017 till 01.10.2021 (which will be updated on quarterly basis). 1. Timely Filing […]
In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal) In addition to the fact that the applicant has not made the application in FORM GST ARA-01 on the common portal, the first proviso to sub-section (2) of section 98 of the GST Act speaks that the Authority shall not admit the application where […]
