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 guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Fema / RBI : The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact o...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
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 : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
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...
GSTAT serves as the second appellate authority with defined procedures and timelines. Compliance with filing and pre-deposit rules is essential.
The amendment shifts place of supply to the recipient’s location. This impacts export eligibility and RCM applicability based on time of supply.
The Court held that failure to consider a filed reply invalidates the assessment. The matter was remitted for fresh adjudication with hearing opportunity.
The Court examined whether GST cancellation for non-filing of returns could be reversed. It held that authorities must consider restoration if the taxpayer files pending returns and pays dues. The key takeaway is that compliance can enable reconsideration of cancellation.
The Court set aside cancellation of GST registration as the notice failed to specify the proper officer and lacked legal validity. It held that such defects violate principles of natural justice.
The Court held that blocking ITC without giving the taxpayer an opportunity to respond violates natural justice. It ruled that Rule 86A powers must follow due process and cannot be exercised arbitrarily.
A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even procedural—can trigger serious consequences under GST law.
Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax administration and transparency. It shows a balanced revenue structure.
The document outlines key statutory deadlines for April 2026 across multiple laws. It consolidates GST, income tax, and corporate compliance requirements into a single schedule. The takeaway is that timely adherence is essential to avoid penalties.
The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely compliance.
