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 article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
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 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 Apar Industries vs Union of India case in Bombay High Court. Petition on transition and distribution of CENVAT Credit. Key details and court directives.
GST Council held its 48th GST Council Meeting at New Delhi via virtual mode on 17th Dec 2022 which was chaired by Finance Minister Nirmala Sitharaman. What was the agenda of the meeting?
GST Introduced in India to simplify indirect taxes but some of its provisions create complexity. Read in Hindi – Problem of GST RCM and Suggestion
रिवर्स चार्ज मेकेनिज्म जिसे आम तौर पर RCM के नाम से जाना जाता है यह भी एक ऐसा ही प्रावधान है जो प्रारम्भ से ही विवादों का विषय रहा और इसीलिये पहले जब यह व्यापक रूप से लागू किया गया था उसे कुछ ही माह बाद इसका बहुत बड़ा हिस्सा वापिस ले लिया गया था लेकिन इसका जो हिस्सा बच गया था वह भी अपने आप में कोई तार्किक या व्यवहारिक प्रावधान नहीं था और कई डीलर्स के लिए परेशानी का सबब बनता जा रहा है .
Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 – Notification No. 27/2022- Central Tax | Dated: 26.12.2022 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 27/2022- Central Tax | Dated: the 26th December, 2022 G.S.R. 903(E).—In pursuance of the powers conferred by sub-rule (4B) of […]
(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
Patna High Court held that ex parte order passed without assigning any reasons sufficient even decipherable from the record is liable to be set aside as passed in violation of the principles of natural justice.
R. K. Copper and Alloy LLP Vs Union of India (Bombay High Court) Applications for refund of IGST and duty drawback on export of Goods. However, on the ground that some investigation is pending, the applications were not processed. The Hon’ble High Court referred to Circular dated 23/01/2020, Press release dated 29/10/2017 and Circular No. […]
HC allowed petition filed by assessee to seek reimbursement of additional tax liability on implementation of GST law for contracts and work orders which had been executed before GST regime.
Umesh Kumar Vs State Of U.P. And 3 Others (Allahabad High Court) The purpose of inserting the provision under Rule 23 of GST Rules, 2017 as to service of notice upon the assessee is to provide an opportunity to him to move a revocation application so as to save the registration from being cancelled permanently […]
