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...
The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed accepting ₹1.5 lakh through a middleman, highlighting strict anti-corruption enforcement.
The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer concerns and supports agricultural practices like fruit bagging.
The directive treats property owners as suppliers for organiser defaults, creating significant financial exposure. It underscores the need for strict compliance and documentation.
Authorities cannot impose full penalty when tax is already paid via DRC-03. Non-payment of interest or penalty does not revive discharged tax liability.
The Court held that delay caused by reliance on a consultant and personal hardship constitutes sufficient cause. It restored the appeal to ensure adjudication on merits.
The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order for non-consideration of the reply and remanded the matter for fresh adjudication.
The case involved conflicting reasons between the show-cause notice and final order, with no proper consideration of the reply. The court held such inconsistency invalid and restored the registration.
Notice pay recovery is treated as a contractual penalty, not a consideration for service. The key takeaway is that such recoveries do not qualify as ‘supply’ and are not liable to GST.
The issue is whether GST refunds are restricted by statutory timelines. The key takeaway is that unconstitutional tax collections must be refunded regardless of limitation.
This explains how GST scrutiny notices arise and why they are often mishandled. The key takeaway is that timely, accurate replies can prevent escalation into penalties.
