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...
Explore the impact of Goods and Services Tax (GST) on the Indian Pharmaceutical Industry. Understand GST rates on medicines, medical services, hospitalization, and the positive and negative effects on pharmaceutical businesses. Stay informed about the historic step by the Indian government to boost the economy through GST.
Read about the withdrawal of the Advance Ruling Application by NABARD Consultancy Services Private Limited in GST AAR Rajasthan. Understand the implications of the withdrawal and the absence of a ruling in this case.
In re Innovations Medi research Private Limited (AAR Rajasthan) AAR Rajasthan addresses two key questions regarding the composite supply of medicines and procedures for inpatients in hospitals. Firstly, it determines whether such supply qualifies as a composite supply. The ruling confirms that it does, considering the nature of various services bundled in the ordinary course […]
AAR held that substance use disorder (SUD) is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don’t fall under the definition of health care services so not exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.
आज हम सेंट्रल जीएसटी एक्ट 2017 के अध्याय 5 के संबंध में एक चर्चा कर रहे हैं। जैसा की आप सभी को पता है कि अध्याय 5 में आईटीसी के संबंध में चर्चा की गई है। जिस में सेक्शन 16 से लेकर सेक्शन 21 तक आईटीसी हमें किस प्रकार मिलेगी और किस रूप में उसको […]
Explore the Gujarat High Court judgment on GST registration cancellation revocation. Notification No. 3/2023 benefits Allyssum Infra in challenging the order.
GSTN is pleased to inform you that the functionality for bank account validation is now integrated with the GST System. This feature is introduced to ensure that the bank accounts provided by the Tax Payer is correct.
Gujarat High Court held that in the case of wrongful availment of input tax credit matter under GST the proceeding for adjudication is commenced as show case notice is issued. Hence, court directed authorities to complete the adjudication proceedings in time-bound manner and completion of the proceedings, provisional attachment will have its own fate.
Registration under GST is mandatory for all businessman who had exceed the threshold limit for registration under GST section 22 to 24. As registration under GST is pan based & it for specific states only, this means one registration per state is mandatory.
If petitioner is either a consignor or a consignee, he has to be treated as a owner of goods & provisions of Section 129(1)(b) not invokable
