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 ex parte orders passed after SCNs were uploaded in a manner not effectively communicated. The Court held that such service did not ensure proper notice and denied opportunity to respond. The key takeaway is that effective communication of notices is essential for valid adjudication.
The issue involved recovery of export refunds based on Rule 96(10). The Court held that omission of the rule without a saving clause removed the legal basis for such recovery. The key takeaway is that proceedings cannot survive when the underlying rule ceases to exist.
The issue involved lack of operational GST Tribunal despite its formal constitution. The Court noted that this forces taxpayers to approach the High Court unnecessarily. The key takeaway is that authorities must ensure timely functionality of statutory tribunals.
The issue involved penalty despite proper documentation. The Court held that valid invoice and e-way bill establish ownership, making action under Section 129(1)(b) invalid.
The issue involved whether valuation for release should follow invoice value or enhanced value. The Court held that Section 129(1)(a) applies, mandating release based on invoice valuation.
The government has appointed 22 Judicial Members as Vice Presidents of GSTAT benches. The move aims to improve efficiency and strengthen GST dispute resolution.
This article explains how issuing a consignment note decides whether a business qualifies as a GTA. The key takeaway is that absence of this document changes GST liability completely.
Telangana High Court held that in cases involving allegations of fraudulent availment of ITC since transactions are spread across several years issuance of consolidated notice permissible. Writ petition is dismissed due to availability of efficacious alternative remedy of appeal u/s. 107(1) of the Act.
The dispute arose due to mechanical application of Rule 86B by tax authorities. It was held that satisfying exception criteria allows full ITC usage without cash payment. The key takeaway is that awareness of exceptions prevents unnecessary financial burden.
Eligible businesses must opt for the composition scheme before 31 March 2026. Missing the deadline makes them ineligible for the entire financial year. The key takeaway is that timely filing is crucial to avail simplified taxation benefits.
