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 questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
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 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 Odyssy Tour & Travels Pvt Ltd (GST AAR Goa) Through this application, the applicant has informed that they had paid GST correctly but had not distributed the tax amounts correctly over the different States and Union Territories in last 13 months. To rectify their mistakes, they were advised to re-issue rectified invoices for […]
Whether the ‘Power Bank’, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’? The ‘Power Bank’, traded by the Applicant, is classifiable under Heading 8507 as Accumulator and not as Static Converter.
Director General Anti-Profiteering Vs M/s Satya Enterprises (National Anti-Profiteering Authority) 1. The brief facts of the present case are that a reference was made by this Authority to the Director General Anti-Profiteering (DGAP), erstwhile Director General Safeguards, under rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 intimating that certain major manufacturers […]
The pre-import condition for Advance Authorisation removed by Government, extends exemptions of IGST and compensation cess for specified deemed exports. Earlier, there were no exemption available for integrated GST (IGST) and compensation cess for imports under advance authorization for deemed exports. However, these elements of customs duties were exempt for imports under advance authorisation for […]
As important as registering yourself under Goods and Service Tax (GST), it is equally important for you to obtain the GST registration certificate. This GST registration certificate can be obtained from the common GST portal. This article we will discuss in details about the steps to be followed to download the GST registration certificate from the GST […]
In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu) What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time. 1. The goods ‘Vaya Tyffyn’ and […]
In re Purewal Stone Crusher (GST AAAR Uttarakhand) Taxability of Abhivahan Shulk and Khanij Sampada Shulk – Abhivahan Shulk is paid to TVPV only by the license holders and in lieu of this fee, the govt, agency is ensuring the right of passage as well as continued maintenance of supplies. Similarly, Khanij Sampada Shulk is […]
In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu) Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under Notification No. 12/2017 Central Tax (Rate)? The services provided by […]
In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu) Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable […]
AAAR held taht applicant is not entitled to take input credit of services utilized for maintenance of Guest House, Transit House and Trainee Hostel?
