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...
Doing a reconciliation between two pieces of data is always a wearisome job, and also time consuming especially when we are attempting to reconcile Materials sent to Job work and received back as final product. Because we generally send many parts (Ie. Child Parts) in lots and receiving back Final product (Ie. Parent Parts) from […]
The appellant stated that they are manufacturing and selling the mixture of flour of grains/cereals, pulses mixed with spices and condiments, that their products are mainly used for preparing Indian Dishes like Idly Mixes, Dosai Mixes, Tiffen Mixes (Adai Mavoo, Millet Adai Mix, Uzhunthakali Mavoo, Ready Idiyappam, Bajji Mix), Health Mixes and Porridge Mixes.
In re Navbharat Imports (GST AAAR Tamilnadu) The appellants stated that they are regular importers and traders of toys from various countries, that they sell these goods in India, in retail as well as through E-Commerce platforms. They added that they also intend to manufacture these toys in India in future, that the toys proposed […]
Shri Surya Traders Vs Union of India (Allahabad High Court) Admittedly, the petitioner have sold the goods to two different registered dealers. The petitioner being a registered dealer have duly issued two tax invoices of the goods in question. The authorities have not disputed the issuance of tax invoices. An adverse view has been drawn […]
Apropos, taxpayers all over the country are in receipt of emails from the GSTN having a subject line as Payment of short paid late fee. As per the language of the Advisory, taxpayers have no other option than to make the payment of late fees if it is added in the GSTR 3B for the month of January / March 2022 since if this particular GSTR 3B is not filed the next returns cannot be filed and they may become defaulters all over again.
Hon’ble Supreme Court has restored the Limitation Extension order – Cognizance for Extension of Limitation, Suo Motu Writ (Civil) No. 3 of 2020. Final Order dated: 10-01-2022– What does it mean for Refund related issues under GST. In order to answer the above mute question and to have a better grip and understanding on the […]
As we know new functionality of Interest Calculator is being released in GSTR-3B. How it will help taxpayers let us discuss: This new functionality will assist taxpayers in calculating the interest applicable for delay filling of returns. Interest computation- Now, there will be two cases- Interest liability for supplies made during the present tax period. […]
Ayana Pharma Limited Vs Union of India (Gujarat High Court) Section 54 of GST Act provides that any person claiming refund of any tax and interest, if any, paid on such tax or any amount paid by him, can make an application before the expiry of two years from the relevant date in any such […]
Union of India Vs Asaid Paints Limited (Karnataka High Court) on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the […]
Bombay High Court in Saiher Supply v UOI has held that the Covid limitation suspension orders of Supreme Court apply to limitation for refund application under Section 54 of GST Act. In this case, the 1st refund application was within time. Due to issuance of deficiency memo, a fresh application had to be filed.
