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...
CBIC vide its Circular No. 161/17/2021- GST dated 20th September’ 2021 provided clarity on the concept of ‘distinct entity’ under Section 2(6)(v) of the IGST Act, 2017 read with explanation therewith. The authority in order to remove difficulty and ensuring uniformity in the implementation of the said provisions, have issued the captioned Circular. The relevant extract […]
GST Council held its 45th GST Council Meeting at Lucknow on 17th September 2021. What are the recommendations by GST Council relating to changes in GST law and other procedures?
Detailed Analysis of Proposals made by GST Council vide 45th GST Council Meeting 1.0 Background of 45th GST Council Meeting: The GST Council inorder to reduce rates on certain products and provide some trade facilitation measures on account of 3rd wave of COVID – 19 which is expected to be outbreaking soon. The 45th GST […]
Single Bench Order w.r.t Exemption provided to contribution upto Rs. 7,500/- PM to RWA under challenge before DB In Union of India v. M/S TVH Lumbini Square Owners Association [W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021], the current appeal has been filed against the Ld. Single Judge Bench ruling provided in M/S TVH […]
The Government has extended timeline for filing of application for revocation of cancellation of registration to 30/09/2021, where filing thereof falls due during 01/03/2020 to 31/08/2021, vide Central Tax Notification 34/2021 dt. 29/08/2021 (Partial Modification of Notifications No. 35/2020 Central Tax, dated 03/04/2020 and No. 14/2021 Central Tax, dated 01/05/2021), in the cases where registrations […]
Now, we examine three situations. All arising out of manipulative interpretation but then there is God, as you will see it. The first is a case, where the exporter effected exports under the erstwhile Central Ex. regime under the rebate & discharged duty liability on the CIF value of exports as the contract with the foreign buyer states very clearly that the delivery of goods stands completed once the goods are delivered at their warehouse & put to test & pass the Quality Control parameters & duly accepted by the buyer.
Outcome of 45th GST Council Meeting held on 17th September 2021 The GST Council met for the 45th time on 17th September 2021 at Lucknow. The Council discussed and approved: (I) Recommendations relating to GST rates on Goods and Services; (II) Issue of Compensation Scenario; and (III) Recommendations relating to GST Law and Procedure. I. […]
The 45th GST Council Meeting was held on 16th-17th September 2021 at Lucknow under the Chairmanship of the Union Finance Minister and the Chairperson, GST Council Smt. Nirmala Sitharaman. A series of trade friendly recommendations were discussed and agreed upon by the GST Council.
Introduction The 45th GST Council Meeting was held on 17th September, 2021 under the charimanship of Honourable Finance Minister Smt. Nirmala Sitharaman. The said Meeting took place at Lucknow, Uttar Pradesh. The meeting was attended by MOS Shri Pankaj Chaudhri besides Finance Ministers of States & UTs and Senior officers from Union Government & States. […]
Kuppan Gounder P. G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court) Appellant submitted that the State authority has conducted the search and seizure operations and summons had been issued, order of provisional attachment had been passed and in such situation, the respondent cannot initiate any action and issue summons under Section 70 […]
