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...
Advance Ruling Authority in Punjab rejected the application submitted by Global Foods due to non-compliance with the prescribed fee requirements.
Advance Ruling Authority in Punjab rejected the application submitted by Paryag Trade Links due to non-compliance with the prescribed format and fee requirements. The applicant, a Works Contractor, sought clarification on the type of GST to be charged in a repair work contract with a company not registered in Punjab.
Advance Ruling Authority in Punjab rejected application submitted by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. Applicant had only deposited Rs. 5,000 under SGST while filing Advance Ruling Application, falling short of prescribed fee requirement under CGST Act.
GST Advance ruling application rejected as applicant had only deposited Rs. 5,000 under SGST and not under CGST, failing to fulfill prescribed fee requirement under CGST Act.
Non-payment of requisite fee can lead to rejection of GST Advance Ruling application without addressing substantive questions raised by applicant.
Neither the applicant has submitted his application for Advance Ruling in prescribed format i.e. ARA-01, nor has deposited the requisite fee for filling Advance Ruling application. Thus, the application is hereby filed without any ruling.
Punjab State Power Corporation Limited (GST AAR Punjab): Prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under CGST Act, 2017
Explore the Kerala High Court’s judgment on denial of GST transitional credit. Learn how the petitioner availed statutory appellate remedy, and the court’s directive for an expedited appeal decision.
Article is an attempt to highlight constitutional validity of levy of GST on Corporate Guarantees, valuation difficulties, unresolved issues and challenges and possible way out.
Explore FAQs on E-Way Bill in India, covering its impact on GST, compliance, common issues, validity, and more. Learn about the role of E-Way Bill in modernizing tax systems.
