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...
According to the Respondent, the pre-deposit cannot be equated to the output tax and this liability of pre-deposit could be discharged only by debiting the ECL as provided under Section 49(3) of the OGST Act read with Rule 85(4) of the OGST Rules.
What is GSTIN? Before GST, there were state VAT and the person who were registered under the scheme was allotted with the TIN number by the respective state where the person was registered. In the same manner person who was providing services which are service provider was assigned by the service tax registration number by […]
All the registered person who runs a business has to file monthly or quarterly return and it is based on the types of business, and all the return has to file online on the GST portal. WHAT IS GST RETURN? A GST return is a return which contains all the information like all sales or […]
Vineeet Kumar Vs Union of India (Punjab and Haryana High Court) The precise contention of the learned counsel for the petitioner is that while appearing in response to a notice under Section 70 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act), Section 116 of the CGST Act permits the […]
In re Unique Aqua Systems (GST AAAR Tamilnadu) The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members. FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING,TAMILNADU At the outset, we would like […]
The 45th meeting of the GST Council was held on 17th September, 2021 in physical mode at Lucknow. The GST Council took various decisions inter alia, including exemptions, rate rationalization, extension of relaxations to Covid supplies, exports, ITC, debit notes, late fees, inclusion of some goods / services in tax net and so on. The […]
In re SKS Infra Projects (GST AAR Rajasthan) In the case at hand, the applicant had not furnished any documentary evidence to substantiate their proposed scope of work, mode of supply (i.e. whether supply of goods or service or both) in the form of any work Order, quantum of goods or service or both to […]
CGST Chennai North Commissionerate has arrested a tax evader for fake invoicing by floating several fictitious companies and committing serious offence of issuing invoices without supply of goods and fraudulently passing on ineligible ITC under section 69 of the CGST Act, 2017. Rs.43.58 Crore GST fraud detected, one arrested PRESS RELEASE The Headquarters Preventive Unit […]
Composition Scheme is uncomplicated and simple scheme under GST for small taxpayer. They can get relaxation from monotonous GST formalities and can also pay tax at a fixed rate of Turnover. This scheme is only applicable to those whose turnover is not exceeding Rs. 1.5 Crores. ELIGIBLITY FOR COMPOSITION SCHEME: A taxpayer whose turnover is […]
In re Garware Industries Limited (GST AAR Maharashtra) Question: – Whether as per Notification no. 20/2019 dated 30/09/2019, services provided by Garware industries Limited falls under clause (id) Heading 9988. Answer:- The Impugned services provided by applicant falls under clause (id) Heading 9988. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (Under […]
