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 article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
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...
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...
Nupur Viniyog Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) M/s. Nupur Viniyog Private Limited (Appellant) filed refund of Service Tax paid on the taxable specified services for export of goods made under Bills of Export. Order-in-Original (OIO)- Sanctioned refund. Being aggrieved, Department filed appeal before Commissioner (Appeals). Order-in-Appeal (OIA)– Allowed Department’s appeal […]
Rejected anticipatory bail application due to severity of allegations and conduct of assessee In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta (Respondent), 90% shareholder of M/s Saurav Beverages Private Limited (Company) filed anticipatory bail application. The Department submitted that during […]
Court directed the department to make appropriate changes in the portal so as to enable the Petitioner to file returns and dismissed the petition. Further, If such payment is effected, the recipients of the Appellant shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A.
This AAR deals with the point of taxation and time of supply with respect to flats allotted (transfer of possession) to landowner by the builder Post-GST implementation and entered in agreement fixing the total number of flats to be allotted in Pre-GST period.
V.S. Enterprises Vs State of U.P. (Allahabad High Court) Undisputedly, three periods for which the orders had been passed are overlapping. Notice dated 22.12.2020 was issued by respondent no.2 for the period July 2017 to March 2018. It covers the entire period and dispute being sought to be adjudicated in the other two notices as […]
1.0 Brief Background The GST compensation cess is levied under Section 8 of the GST (Compensation to States) Act, 2017 to compensate the States for any loss of revenue arising on account of implementation of GST for five years. The GST compensation cess is transferred into a non-lapsable Fund known as GST Compensation Fund which […]
New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers- A. Introduction of the new functionality on taxpayers’ dashboard: √ The taxpayers can now see the exact Annual Aggregate Turnover (AATO) for the previous FY, instead of just the two slabs of Above or Upto Rs. 5 Cr. √ The taxpayers can […]
GSTR 2B Matching Excel Utility V.2 (Free) GST Council Instructed All GST Taxpayers Can Take Input Tax Credit Based on GSTR 2B. GSTR 2B is a Auto Drafted Statement Generated (For Instance) for the month of Aug 2021, a Suppliers filed their GSTR1 on 12th Aug 2021 up to 11th Sep 2021. The statement for Aug 2021 […]
A functionality to check status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same, has been introduced, in view of Rule 10A of the CGST Rules 2017. Such taxpayers are required to update their Bank Account Details within 45 days of the first login henceforth.
Impugned goods have all the characteristics and ingredients of Papad. Traditionally Papad were made manually in round shape however, due to advancement in technology, Papad does not limit to same age old traditional round shaped Papad but can be in any desired shape and size. Thus, Impugned goods are classifiable under HSN 19059040.
