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...
In re Ramdev Food Products Pvt. Ltd. (GST AAR Gujarat) (a) What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? The subject 10 goods merit classification at HSN. 2106 90 attracting 18% GST (9% CGST […]
In re Gajanand Foods pvt. ltd. (GST AAR Gujarat) The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + […]
In re Ahmedabad Janmarg Limited (AAR Gujarat) Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 1. Ahmedabad Janmarg ltd. is not a Local Authority. Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate […]
In re Jeevaka Industries Private Limited (GST AAR Telangana) Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? (1a) & (1b) commodities fall under HSN Code […]
In re Satvam Nutrifoods Limited (GST AAR Gujarat) Withdrawal FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT The applicant vide their letter dated 29-6-2021 has requested for withdrawal of subject application. As the applicant no longer claims Ruling, we allow Withdrawal Request.
In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]
Lethargy on part of the Government department in filing Appeals/SLP not acceptable after usage of IT & computerization- SC admonishes & deprecates the Public Authorities for casual approach. The Apex Court has been consistently warning Government & it’s Departments for their casual approach in delayed filing of Appeals/SLPs in the higher Courts without any reasonable […]
In this Volume of GST & Corporate Tax Tabloid dated 17.07.2021, I bring to you highlights of recent updates and important judgments of last week in the field of indirect taxation and direct taxation to keep you abreast of all the latest happenings. 1. GST Updates CBIC proactively put in place a COVID Response Plan (CRP) for speedy clearances […]
As can be understood from social media post of many of the Chartered Accountants and tax consultants that they are facing issue of ‘Adjustment of negative GST liability of previous tax period’ while filing PMT 08 of Q-1 of FY 2021-22 for composition dealers. Cause of Problem At the time of filing GSTR 4 of […]
As part of constant endeavor of Central Government to provide a smooth and hassle free experience to the taxpayers and simplify the process of meeting GST compliances, the are some new functionalities recently deployed which includes moving the records saved in IFF, to later months of same Quarter, by taxpayers under QRMP Scheme, Auto population […]
