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 argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
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 : 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 Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
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 : 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...
RCM on purchase of inputs, input services or capital goods from unregistered supplier by the promoters. Here (i) the term ‘promoter’ shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) “project” shall mean a Real Estate Project (REP) or […]
Are you also Confused about all this??? Then here all your Questions about GST applicability and ITC availability of GST paid on Purchase and Sale of motor vehicle / car / bus will be answered. In this article, we will cover following things, – ITC on purchase of Motor Vehicle/Car/Bus. – ITC availability if […]
The concept of time of supply of goods and services have been elucidated under the GST Law. Determination of time of supply becomes essential as it helps to find the applicable rate of GST. The time of supply in case of goods have been provided under section 12 of CGST Act. The time of supply in case of services have been provided under section 13 of CGST Act. Both of these sections provide six sub-sections.
The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P. No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act, 2017 (IGST Act) is ultra vires of Articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India (Constitution) and also […]
M/s Vimal Petrothin Private Limited. Vs Commissioner, CGST and others (Uttarakhand High Court) Petitioner’s electronic credit ledger cannot be blocked for any period in excess of one year, in view of express provision contained in Sub-Rule (3) of Rule 86(A) of C.G.S. T. Rules. Thus, he submits that petitioner’s contention to this extent is correct […]
Yasho Industries Limited Vs Union of India (Gujarat High Court) DGGI Officers entitled to issue summons under Section 70 of CGST Act An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged incorrect IGST refunds. This petition was filed […]
GST law is full of confusions and different interpretations on taxability, applicability of exemption notifications and classification of goods and services. Recently CBIC, apex body for GST administration on the recommendation of GST Council, has clarified on issues of taxability, classification / rate / exemption in respect of the following activities or services: Circular […]
M/s. Bharat Aluminium Company limited Vs Union of India and others (Chhattisgarh High Court) Learned counsel for the petitioner would submit that the notice was served on petitioner vide Annexure P-1 dated 01.07.202020 wherein an Input Tax Credit as claimed by the petitioner was 95464.59 lakhs and 2A GST, ITC Form was of 86606.67 in […]
Practical FAQs for Implementing the provisions of Section 206AB (TDS) and Section 206CCA (TDS) w.e.f. 1st July 2021 In order to tighten the grip on non-filers of Income Tax Returns, Finance Act, 2021 has introduced Section 206AB and 206CCA to the Income Tax Act, 1961. Section 206AB provides for deduction of tax at higher rate […]
ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer (Madras High Court) GST Landmark Case Law: Hon. Madras HC – Section – 17(5)(h) of CGST Act – No Reversal of ITC in Respect of Loss of Inputs During a Manufacturing Process The petitioners are engaged in the manufacture of MS Billets and Ingots. […]
