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 debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...
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 Manipal Technologies Limited (GST AAR Karnataka) Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be created. […]
In re M/s. Santhos Distributors (GST AAR Kerala) It is established from the statement of the applicant that the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given […]
In re M/s. CGR Gold Trading (GST AAR Kerala) i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and analysis […]
In re Santosh Distributors (GST AAR Kerala) Q.1: The applicant is paying the tax due as per the invoice value issued by the applicant and availing the input tax credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist. The tax liability of the applicant for […]
“availment of a credit is a positive act and unless carried out for reducing any tax liability by its reflection in the return filed for any financial year, it cannot be a case of either availment or utilization” The above quote is from the judgement pronounced on 18.07.2019 by The Hon’ble High Court of Patna […]
Racket of Issuance of Invoices Without Actual Supply of Goods Busted In Delhi CGST Delhi West and CGST Delhi North in a joint operation busted a racket of issuance of invoices without actual supply of goods. The taxpayer availed fraudulent Input Tax Credit for seeking IGST Refunds from Customs formations. Investigations revealed a novel modus […]
GSTN Clarification on Form GST DRC-03 for Payment of tax on voluntary basis Form GST DRC-03 DRC-03 is a payment form in which a taxpayer can pay the GST by raising its liability voluntarily or in response to the show cause notice (SCN) raised by the GST Department. Payment on Voluntary Basis can be made […]
Input Tax Credit (ITC) is a mechanism to avoid cascading effect. This unique feature of ITC has made itself perhaps one of the most controversial and litigated features in the erstwhile indirect tax regime and under GST regime, no doubt it will continue. While the registered persons fight tooth and nail to defend this credit, […]
In section 7 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act), in respect of certain supplies of goods or services or both, provision has been made that such supplies shall be treated as supply of goods or services or both in the course of inter-State trade or […]
Central Bureau of Investigation has arrested a Superintendent, working in the office of Central Goods and Services Tax, Meerut (Uttar Pradesh) for demanding and accepting a bribe of Rs. three lakh from the complainant.
