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...
HC held that Additional Commissioner is right in rejecting time-barred appeal as section 107 of CGST Act has an inbuilt mechanism and has impliedly excluded application of Limitation Act, 1963.
Explore the significance of speaking orders under the GST regime. Learn how reasoned decisions uphold natural justice, serving as a pillar for accountability, transparency, and fair decision-making. Dive into notable cases and the object of speaking orders for a comprehensive understanding.
This article provides a comprehensive analysis of the scope of GST on director’s services, discussing the relevant notifications, legal provisions, and clarifications. It concludes that directors in their individual capacity are not liable to pay GST under the reverse charge mechanism (RCM).
जीएसटी विभाग द्वारा ASMT 10 जारी किए जा रहे हैं। जिस के संदर्भ में धारा 61 नियम 99 के अंतर्गत यह नोटिस रेफरेंस नंबर के साथ जारी किए जा रहे हैं। जीएसटी विभाग द्वारा जारी ASMT 10 का अध्ययन करने पर कई शंका मन में जागृत हुई ।जिसकी चर्चा हम आज के विषय में करेंगे। […]
Jharkhand HC in case of Shree Ram Agrotech has set aside demand order & consequent recovery proceedings in view of non-compliance with provisions regarding issuance of Show-Cause Notice and adjudication order as prescribed under GST law.
Dive into the case of Jyote Motors Bengal Pvt. Ltd. v. Additional Director, DGGI, where the Calcutta High Court adjudicates on the constitutional validity of Section 16(4) of the CGST Act.
The Chhattisgarh High Court granted interim relief to Sri Balaji Metals And Minerals Pvt. Ltd. in its case against Union of India regarding GST input tax credit. The Court directed no further adverse orders against the company until the next hearing.
Gujarat High Court held that order cancelling GST registration passed on the basis of very vague and cryptic show cause notice is unsustainable in law and liable to be set aside.
The case of Cauvery Extrusions Private Limited Vs Assistant Commissioner (ST) in the Madras High Court highlights an important ruling on considering GST appeals with reference to statutory compliance without limitation.
Extension of due date for filing of return in FORM GSTR3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023. Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, […]
