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...
Sterne India Pvt. Ltd. Vs Union of India (Karnataka High Court) Karnataka High Court quashes Provisional Attachment of Bank Accounts under GST In the matter of Sterne India Pvt. Ltd. Vs Union of India and others, Writ Petition no. 12875/2020 vide its judgment dated 08.09.2021. Advocate for the Petitioner was Sh. Dharmendra Kumar Rana. GST […]
This is one out of a series of articles that will follow onwards. The sole purpose of these articles is to simplify and to present the provisions of GST Laws in a comprehensible manner. The matter of deliberation in this article is the ‘Registrations under CGST Act, 2017‘. Registration under GST renders the registered person […]
The CGST Act under Section 29 provides for Cancellation of Registration under specified circumstances while at the same time Section 30 also provides a facility for Revocation of Cancellation of Registration in case the Registration is cancelled suo-motto by the Tax Officer. Generally, the time limit for Application for Revocation of Cancellation of Registration is […]
Textile company cannot claim input tax credit of GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees
In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the central […]
Tata Motors had approached the Gujarat bench of AAR seeking a ruling on whether Goods and Services Tax (GST) is applicable on the nominal amount recovered by it from employees for the usage of canteen facility and whether input tax credit (ITC) is available on GST charged by the service provider on the canteen facility provided to employees working in the factory.
Authority has rightly observed that, in the case of transportation of passengers, the recipient of service would be the passenger whereas in the case of renting any motor vehicle, like buses in the subject case, the recipient would not be the passenger.
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-CT dated 29.08.2021 Government has issued Circular No. 158/14/2021-GST dated 06.09.2021 in order to clarify circumstances in which benefit of Notification No.34/2021-CT dated 29.08.2021 would be available Notification No. 34/2021-CT dated 29.08.2021 was issued to extend […]
45th GST COUNCIL MEETING TO BE HELD ON 17TH SEPTEMBER 2021 The 45th meeting of the GST Council is scheduled to be held on 17th September 2021 at Lucknow, Uttar Pradesh under the chairpersonship of Hon’ble Finance Minister Smt. Nirmala Sitharaman. The GST council would be holding physical meeting after a gap of 16 months. […]
INTRODUCTION:- The aim of Indian government is to increasing the output and quality of export from India in pursuance to the “Make in India” policy. Indian government also provide the many incentives to the exporters which are explain below. WHAT IS EXPORT INCENTIVES:- Export incentives are certain benefits exporters receive from the government as acknowledgement […]
