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...
Personal hearings under GST are often reduced to one-sided submissions without real engagement. The article highlights how this undermines natural justice and calls for meaningful adjudication.
The court held that the 2-year time limit under Section 54 is mandatory and binding on authorities. However, delay can be condoned by High Courts under Article 226 in genuine cases to grant rightful refunds.
The issue was whether non-response caused by a Chartered Accountant justifies setting aside ex-parte orders. The Court held that taxpayer responsibility cannot be shifted, and statutory orders remain valid.
The issue was whether bail can be granted despite serious fake ITC allegations. The Court ruled that prolonged custody and delayed trial justify bail, prioritizing personal liberty.
The Court examined whether GST registration can remain cancelled despite full payment of dues. It held that authorities must revoke cancellation once statutory conditions are satisfied, ensuring fairness and continuity of business.
The Court ruled that recovery under Section 75(12) cannot be used where wrongful ITC utilisation is alleged. It held that such cases require adjudication under Sections 73 or 74 before recovery action.
The Court held that failure to address objections regarding sample mismatch vitiates the order. It directed fresh adjudication with proper reasoning.
GST liability depends on project classification and timing of sale before completion. Proper structuring and compliance reduce tax risks and costs.
The court examined whether penalty and detention without notifying the known owner violated natural justice. Interim relief allowed release of goods on deposit.
The Court examined allegations of fraudulent ITC claims and found that the petitioner’s actions were bona fide. It held that no offence was established and granted anticipatory bail with conditions.
