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...
GST on disputed property in charge of court receiver – Word ‘Supply’ interpreted by Bombay High court by its Judgment dated 13/09/2019 in the case of Bai Mamubai Trust Vs Suchitra (Bombay High Court) Appeal Number : Court Receiver’s Report No. 213 of 2017. Important takeaways from the decision:- 1. Most important for landlords, builders […]
On global landscape, the World economic output may exceed 100 trillion for first time in 2022, as per prediction of British Consultancy Cebr. India may overtake France in 2022, and Britain in 2023 to regain its place on the World’s sixth biggest economy. Major economics will have to cope up with inflation also. The news […]
Article explains Important Changes in GST effective from 1st Jan, 2022 related to Changes in GST impacting On E-Commerce Operators i.e. Zomato, Swiggy etc., Recovery of Self-assessment tax without Opportunity of Difference between GSTR-1 and GSTR-3B, ITC availability on filing of GSTR-1 by supplier, Blocking of GSTR-1 for non-filing of GSTR 3B, Mandatory Aadhaar authentication […]
In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra) Question 1: – Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? Answer: – Answered in the negative. Question 2: – Whether the GST would be payable on the recoveries made from the employees towards […]
In re Dlecta Foods Pvt Ltd. (GST AAR Maharashtra) Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff? Subject classification matter is pending as a dispute in proceedings initiated by the Directorate General GST Intelligence (DGGI), Pune Regional […]
India ITME Society should refund the amount to their customer members with GST and the society should either get tax refund or deduct the amount of GST paid on such transaction from their future tax obligation without any time constraints mentioned in Section 34 of CGST Act 2017.
In re Lonza India Private Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Lonza India Private Limited, vide reference ARA No. 23 Dated 07.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application has been […]
ARA, Rajasthan has pronounced judgment on 15.9.2021, in the case of Harish Chand Modi (2021) 36 J. K. Jain’s GST & VR 500, that; ‘The Principal supply of services by the applicant (Lessor) is ‘Renting/Leasing of immovable property’, attracting GST @18% under SAC code 997212. Collection of electricity & other expenses by the Lessor for […]
As per the GST Council decision to notify ‘Restaurant Service’ under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such supplies made through it
Consumer Welfare Fund made available to Board under Rule 97(7A) of the CGST Rules, 2017 (Management & Administration) Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India SECTION-I Introduction Consumer Welfare Fund (CWF) has been constituted under Section 57 of the Central Goods & Service Tax (CGST) […]
