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...
Manual > Viewing Form GSTR-2B How can I view and download Form GSTR-2B? Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of […]
Revocation, literally means “the official cancellation of a decree, decision, or promise.”. So revocation of cancellation of registration would literally mean, revival of registration which was canceled earlier. Today, we are discussing Revocation of cancellation of registration under GST. The relevant provisions which we shall be discussing are Section 30 of CGST Act, 2017 read with Rule 23 […]
Today we are discussing, Cancellation of GST registration. Cancellation of GSR registration implies that taxpayer will no longer be a GST registered person any more. He will not have to pay or be able to collect GST or claim input tax credit and accordingly, doesn’t need to file GST returns. The relevant provisions pertaining to […]
Proceedings under Section 74 of GST Act have to be preceded by a proper SCN – Jharkhand High Court quashed the Show Cause Notice (SCN) in respect of wrongful availment of Input Tax Credit (ITC) as it was vogue, unclear and lacked serious details.
ICAI submitted its Suggestions on GST Portal related to Significant changes in GSTR-1, GSTR-2A, GSTR-2B and GSTR-3B Returns & Integration, Recent changes in Registration and Refund, available Functionalities and New Functionalities & Tools required. Suggestions on GST Portal August 2021 GST & Indirect Taxes Committee THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NEW DELHI INTRODUCTION […]
ARA, Rajasthan has pronounced judgment on 27.8.2021, in the case of Tej Jain, Jaipur (2021) 36 J.K.Jain’s GST & VR 308, that; ‘Per Explanation (ii) to notfn No.8/2018-CT(R) dated 25.1.2018, in case of Old and used Refurbished Car, GST is to be levied on ‘Margin’, which shall be the difference between the Selling Price and […]
Gypsum Board in question is made-up of Gypsum, glass fibre and additives, cannot be called as Glass-Fibre Reinforced Gypsum Board (GRG) and as such cannot be classified under entry No. 92 of Sch. II of notfn No.1/2017-CT(R) dated 28.6.2017, which provides specific rates for GRG board under chapter 44 or and chapter.
Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by their suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and GSTR-6 (input service distributor).
West Bengal Authority for Advance Ruling (‘AAR’) in the case of M/s Masterly Kolkata Facility Maintenance Private Limited has ruled that although separate invoices have been issued for ‘Gas Charges’ for consumption of gas, supply of gas through pipeline is found to be naturally bundled with facility & property management services and are supplied in […]
West Bengal Authority for Advance Ruling (‘AAR’) in the case of M/s Exservicemen Resettlement Society has ruled that Sub-sections (2) and (3) of Section 15 CGST Act leave no room to deduct any amount like management fee, employer contribution to PF/ ESI etc from the value of supply and thus GST is payable on total […]
