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 issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the pre-deposit amount. The takeaway is that procedural fairness can influence deposit requirements.
The case examined whether GST rate cuts were passed on to consumers. The authority held that increasing base prices instead of reducing ticket prices violated Section 171, resulting in confirmed profiteering and refund directions.
Solar inverters supplied for solar power projects were eligible for the concessional Goods and Services Tax (GST) rate of 5% as solar inverters constituted an integral component of a solar power-generating system and therefore qualified for the concessional tax rate.
The issue is whether renting of immovable property is taxable under GST. The key takeaway is that residential renting may be exempt, while commercial renting is generally taxable.
The issue was whether leasing to a company disqualifies exemption for residential renting. The Court held that exemption depends on end-use as residence, not the recipient. The key takeaway is that residential usage prevails over contractual structure.
The amendment to Section 15(3)(b) removes rigid conditions for post-supply discounts. It simplifies compliance but leaves key interpretational gaps unresolved.
The case involved non-passing of ITC benefits after GST implementation. The Tribunal held that full ITC gains must be passed on and ordered refund with interest.
The issue included verification of ITC benefit among buyers. The Tribunal relied on DGAP findings and the builder’s acceptance to confirm liability. The ruling underscores the evidentiary role of buyer confirmations.
The case involved an order passed without any reply from the taxpayer to the show cause notice. The Court set aside the order and remitted the matter for fresh adjudication. It held that an opportunity must be given when substantial tax recovery has already occurred.
The case involved denial of ITC based on limitation under Section 16(4) of the CGST Act. The Court held that the retrospective amendment introducing Section 16(5) allowed ITC within an extended timeline. It ruled that orders rejecting ITC solely on limitation grounds were unsustainable.
