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 Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
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 : 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...
Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 16/2021-Integrated Tax (Rate) G.S.R. 811(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clause (xxv) of section 20 […]
Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 16/2021-Union Territory Tax (Rate) G.S.R. 812(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub- section (1) of section 8 and clause (iv) and […]
Notification No. 15/2021 (Rate) – Central Tax dated 18th November 2021 Amends notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017; Effective w.e.f 1st January 2022 Composite supply of works contract to Govt. Entity or Govt. Authority will be taxable @18 percent Job Work by way of Dyeing and Printing of Textile and Textile […]
Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 15/2021- Integrated Tax (Rate) G.S.R. 808(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and […]
Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 15/2021-Union Territory Tax (Rate) G.S.R. 809(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) […]
Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 14/2021-Central Tax (Rate) G.S.R. 816(E).—In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, […]
Seeks to further amend notification No. 01/2021-Integrated Tax (Rate) dated 28-06-2021 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 14/2021-Integrated Tax (Rate) G.S.R. 817(E).—In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with […]
Seeks to further amend notification No. 01/2021-Union Territory Tax (Rate) dated 28-06-202 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 14/2021-Union Territory (Rate) G.S.R. 818(E).—In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) […]
Takeaway from 45th GST Council meeting (Ice-cream parlours supplying manufactured ice creams) Recently in the 45th GST council meeting, it has been recommended that “Ice-cream parlours supplying manufactured ice-creams will be taxed @ 18% GST”. Further, the Circular issued pursuant to the above meeting clarified that where ice cream parlours sell already manufactured ice cream and […]
Maharashtra Authority for Advance Ruling (MAAR) held that in a case where imported goods are sold and delivered directly from Container Freight Station (CFS) / Direct Port Delivery (DPD) to a state different from the state where assessee is registered, the assessee need not take a separate registration in that state.
