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 Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
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 : 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...
Under Option-I States were to be provided a Special Window of Borrowing of ₹1.1 lakh cr, and over and above that, an authorisation for additional Open Market Borrowings of 0.5% of their GSDP.
Confederation of GST Professionals and Industries Vs Union of India (Bombay High Court) CGPI had filed writ petition for extension of due date of GSTR 9 and 9C before Bombay high court and Honorable High Court has fixed next hearing on 27th October, 2020. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Heard learned Sr. […]
The Hon’ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less than 10 passengers) as an electrically operated vehicle, provided it is fitted with the battery pack. Otherwise, it will […]
Today Sr Adv Ashok Saraf appeared for Confederation of GST Professionals and Industries in the Writ petition relating to extension of due date for GSTR 9 and 9C in Bombay High Court. He has made one of the most passionate pleas I have seen till date in Bombay HC for benefit of tax professionals. Court […]
In the instant case the petition has filed petition for seeking bail against order for tax evasion by creating fake and non-existent firms. Considering the seriousness of allegations and crucial stage of investigation, HC is of the opinion that applicant/accused is not entitled for grant of bail.
To operationalize the Special Window to States for meeting the GST Compensation Cess shortfall of` ₹1,10,000 crore the GoI borrowing calendar is being modified in consultation with RBI. For the remaining period of the fiscal year 2020-21 (October 19, 2020 to March 31, 2021) GoI will borrowan aggregate amount of ₹ 4,88,000 crore. The additional amount for meeting the GST compensation shortfall shall be raised equally @ ₹55,000 crore under the 3 year and 5 year tenors.
Ever since the concept of e-invoicing was approved by the GST council, Introduction of e-Invoice was approved by GST council in its 37th meeting held in the month of September,2019 with the key objective to ensure inter-operability of e-invoices across the GST eco-system. In this article, let’s discuss and understand everything about e-invoicing under GST. Q. […]
In re Midas Foods (P) Ltd (GST AAR Uttarakhand) (a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017; Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017; […]
In re Shubham Sarvam Medical Projects LLP (GST AAR Uttarakhand) On perusal of aforesaid legal provisions , we find that all the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy and services by way of […]
I. Whether input tax credit of GST paid on goods and services used tor laying of cross-country pipeline nearby river till the boundary wall of the Factory can he taken by the Appellant? II. Whether input tax credit can be availed on Operation and Maintenance Services (‘0 & M Services’) obtained by the Appellant for the maintenance of the facility?
