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...
Understanding the taxability of dried distilled grains with solubles (DDGS). Learn about the regulations and guidelines for this versatile byproduct.
Ali Cotton Mill Vs Appellate Joint Commissioner (ST) (Andhra Pradesh High Court) As the Rule 108 of APGST Rules, 2017 permits filing of appeal electronically, the petitioner had, first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the […]
Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018 – Constitution of the Authority for Advance Ruling in the Union territories MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 21st March, 2022 Notification No. 01/2022 – Union Territory Tax G.S.R. 214(E).—In exercise of the powers conferred by section 15 of […]
On the Anti-Evasion side, officers of Air Cargo Complex, Bengaluru intercepted an Antique Bronze Vishnu Idol attempted to be exported overseas. Prompt action by the officers, led to the interdiction of the idol which was subsequently certified as being an Antique by the Archaeological Survey of India. No monetary value can be ascribed to such cultural and ethnographic treasures.
Thiru. Yasar Arabath, Vs Deputy Commissioner (State Taxes) (Madras High Court) In this case there is Sufficient materials available to show the petitioner without having inward supply of goods, have issued fake invoices without actual movement and supply of. He made total cash payment of Rs.7,30,324/- only as against the Rs.5,23,66,944/-. Hence, the offence committed […]
In re Coastal Fats & Oils Private Limited (GST AAR Andhra Pradesh) The solvent Extracted spent Earth oil is taxable at 5 % as per SI. No. 90 of Schedule I of notification No. 01/2017 Central Tax (Rate) Dt.28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. At the outset we […]
In re Keshav Projects (GST AAR Andhra Pradesh) Whether the Supply of Manpower for preparation and serving of spot Electricity Bills’ services provided to Andhra Pradesh Central Power Distribution Corporation Limited for Andhra Pradesh Rural Electrification including distribution of electricity (APCPDCL) can be termed as ‘Pure Services’ as referred in SI.No.3- (Chapter 99) of table […]
AAR held that administering of COVID-19 vaccination by hospitals is a Composite supply, wherein the principal supply is the ‘sale of vaccine’ and the auxiliary supply is the service of ‘administering the vaccine’ and the total transaction is taxable at the rate of principal supply i.e, 5%.
Understand the concept of Pure Agent under GST Law. Learn about the provisions and conditions under Rule 33 of CGST Rules.
J.K Infratech Vs Additional Commissioner (Allahabad High Court) In this case it transpires, the GST registration cancellation order dated 17.9.2019 was passed ex-parte pursuant to a notice claimed to be served through the common portal. The petitioner could not reply to the same as he claimed lack of knowledge. Thereby, ex-parte order was passed on […]
