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...
Discover the Maharashtra Advance Ruling Authority’s decision on trade discounts and their treatment as consideration for the supply of marketing services. Explore the conditions for qualifying as a trade discount under GST law, and learn about the specific case of M/s MEK PERIPHERALS INDIA PRIVATE LIMITED. Understand the implications of the ruling on incentives received under the Intel Authorized Components Supplier Program (IACSP) and the importance of agreements and conditions for such transactions. Stay informed on GST regulations and their impact on trade practices.
In Gordhandas Gobindram Vs State of Chhattisgarh, the Chhattisgarh High Court rules that additional tax liability incurred due to the implementation of GST will be reimbursed to contractors.
Unraveling the complexities of proceedings related to fake invoicing under the GST regime. Explore the nuances of Show Cause Notices, orders, and the implications of Circular No. 171/03/2022-GST, ensuring clarity in navigating the legal landscape.
In a recent ruling, the Madras High Court dismissed the writ petitions by Bharat Heavy Electricals Ltd after the Commissioner of GST and Central Excise dropped the proceedings initiated against the company.
Discover the verdict and implications of the Pankaj Khare Vs Union of India case where the Allahabad High Court addressed GST exemption for practicing advocates.
Insight into the Punjab & Haryana High Court’s interim order that allowed 50% defreezing of attached funds for an online betting app facing a substantial GST notice.
Madras High Court quashes orders against D.Y. Beathel Enterprises for input tax credit recovery, citing procedural flaws and directs fresh enquiry. Emphasizes examination of sellers and initiation of recovery against them, ensuring fair investigation.
Explore the implications of the Supreme Court’s judgment in the Cosmos Films case on the pre-import condition and its impact on exporters benefiting from the Advance Authorization scheme. The article analyzes Circular No.16/2023-Cus issued by the CBIC, aiming to provide clarity on recrediting/refunding taxes due to the judgment. Delve into the background of the Foreign Trade Policy amendments, the Gujarat High Court’s intervention, and the subsequent Supreme Court ruling.
Analyzing the Punjab and Haryana High Court’s decision to grant bail to Amrinder Singh in a tax evasion case, considering that the co-accused had already been granted bail.
The recent Orissa High Court ruling in Laxman Barik Vs Joint Commissioner of State Tax case, where it stayed GST demand and condoned delay due to absence of GST Tribunal, is a significant legal precedent in GST law interpretation.
