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...
Tax Deducted at Source (TDS) is one of the ways to collect tax based on certain percentages on the amount payable by the receiver on goods/services. The collected tax is a revenue for the government. The provision pertaining to TDS under GST is given under Section 51 of the CGST Act to be read with CGST Rule 66.
Explore the Competition Commission of India’s decision in Aruna Popat vs Shalwak Infrabulls, where profiteering allegations were dropped after ITC benefits passed.
Explore how Reverse Charge Mechanism (RCM) can lead to double taxation under GST laws. Understand implications through court decisions.
Analysis of Notification No. 45/2023-Central Tax: New GST rules 31B & Rule 31C for determining value of supply of Online & Casino Gaming.
Job work under GST is the processing of goods supplied by the principal. The concept of job work already exists in Central Excise, where major manufacturers can send inputs or semi-finished goods to job workers for further processing.
Explore the latest CBIC amendments in the Central Goods and Services Tax Rules, introducing Rule 31B and Rule 31C. Understand the valuation of supply in online gaming and casinos, unraveling the intricacies of money, digital assets, tokens, chips, and more. Stay informed on the impact of these changes for players and suppliers in the gaming industry.
Calcutta High Court ruling on Suncraft Energy Ltd.’s Input Tax Credit denial without supplier due diligence. Analysis of judgment and implications.
Learn about Odisha Government’s new clarification on applicability of e-invoices for supplies made to Government Departments under GST law.
Delve into Section 9(5) of CGST Act, 2017, which highlights tax responsibilities of e-commerce operators under GST. Learn about notifications, TCS, return filing, and penalties.
Analysis of Patna High Court’s ruling in the Vivek Kumar Mittal Vs State of Bihar case, emphasizing the court’s emphasis on natural justice and principles of fairness in tax assessments.
