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 Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
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 : 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...
Explore the key highlights of Union Budget 2024, including tax slab updates, income tax reliefs, and amendments to GST sections. Stay informed about the financial landscape with IGTM Tax Advisory.
Explore the Supreme Court judgment on penalties for goods transportation after E-way bill expiry. Detailed analysis of Vardan Associates Pvt. Ltd. vs Assistant Commissioner case.
Tax base has doubled: Key Highlights of Interim Budget 2024-25 changes under GST and reductions in prices and logistics costs benefitting taxpayers and consumers
Explore the aftermath of GST implementation in India, focusing on the Entertainment and Real Estate sectors. From tax rates to industry growth, understand the impact on businesses and consumers.
Explore the amendments proposed in the Finance Bill 2024, introducing Section 122A in the Union Budget. Learn about penalties for unregistered machines and special procedures.
Explore the complexities and potential of e-invoicing in India under the GST Act. Learn strategic insights to overcome challenges and unlock the transformative opportunities it offers for a transparent and efficient tax system.
Introduction: The assessment of non-filers under Section 62 of the Central Goods and Services Tax (CGST) Act is a crucial aspect of ensuring compliance. This article delves into the procedures outlined in Section 62, detailing the consequences for registered individuals who fail to furnish returns as mandated by the Act. Where a registered person fails […]
Explore the implications of Finance Bill 2024 changes to the Input Service Distributor (ISD) mechanism in the GST Law, including mandatory distribution, expanded scope, and procedural adjustments.
Discover the financial landscape as Finance Minister Nirmala Sitharaman reveals the success of GST, doubling monthly collections to ₹1.66 lakh crore. Learn about increased state revenues and consumer advantages
Citykart Retail Pvt. Ltd. Vs Commissioner Commercial Tax (Allahabad High Court)- Non filling up of Part ‘B’ of e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty.
