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...
Courts have repeatedly held that bona fide buyers cannot lose ITC merely because suppliers default or registrations are cancelled retrospectively.
The Budget 2026 amendment to the intermediary provision raises questions about the validity of ongoing GST disputes. Without a saving clause, taxpayers may argue that pending proceedings lack statutory support.
While interpreting Rule 39(1)(a) to mandate distribution immediately upon receipt of invoice would lead to absurdity and conflict with the statutory scheme, as ITC could not be claimed or distributed before satisfaction of the conditions prescribed under Section 16.
The State Tax Department allowed taxpayers to pay profession tax using PAN after system migration caused portal access issues. Registration and return filing were temporarily disabled for March 2026 compliance.
The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furnished to the taxpayer. The court held that denying access to such reports violates principles of natural justice and ordered a fresh hearing.
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice details. Fresh assessment was allowed subject to deposit of 10% of disputed tax.
The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable time.
The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respond to the show cause notice. The Court ordered fresh proceedings with proper notice and a chance to file a reply.
The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment orders legally unsustainable. The case was remanded for a fresh decision.
Courts are divided on whether GST authorities can club multiple financial years into a single show cause notice. Many rulings emphasize that each tax period must be assessed separately to protect limitation rules and taxpayer rights.
