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 : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
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 : 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...
On the anti-evasion side, in a targeted operation, officers of Mumbai Airport Customs, intercepted three outbound passengers suspected to be carrying a large amount of undeclared foreign currency. Subsequently, examination of their baggage led to the recovery of foreign currency amounting to USS 4,97,000 (more than Rs 4 Crore). Congratulations to the officers for an excellent interdiction.
Chhattisgarh High Court held that the amendment to section 50 of the CGST Act, 2017, that the interest shall be levied on that portion of tax paid by debiting the electronic cash ledger (i.e. net tax liability) is effective retrospectively from 1st July 2017
Offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. HC reduces Penalty
Simplified guide for filling GSRT-9 for F.Y 2021-22. Learn the key points and requirements for filing GSTR-9 for taxpayers with aggregate turnover above Rs 2 crore.
V.L.S. Fibre Vs Assistant Commissioner of GST & Central Excise (Madras High Court) Heard Ms.S.Sarojini, learned counsel for Mr.R.Anish Kumar, learned counsel on record for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for R1 and R2. 2. The challenge is to a notice of demand of interest under Section 50 of the Central Goods and […]
Cancellation of GST Registration: Appeal Remedy cannot be Denied Merely Be-cause Option of Revocation was Not Opted, rules Karnataka HC
Section 129, can be invoked by the department with regard to the goods in transit and the goods can be released only in the event the owner of the goods comes forward for payment of penalty as specified in clause (a) or (b) or (c) of Section 129 (1) of the Act and on payment of the said amount, the intent is to give quietus to the litigation.
Graziano Trasmissioni India Private Limited Vs State of Gujarat (Gujarat High Court) The stand on the part of the Department is that the Online Portal mode was chosen by the petitioners, which had resulted in the entire matter having been proceeded Online. The opportunity of hearing was not granted since the same was not requested […]
Under GST law akin to Pre-GST regime, there is a requirement to pre-deposit specified percentage of tax in dispute before filing appeal with Appellate Authorities. However, the moot question which has been a bone of contention between the department & taxpayers is whether this pre-deposit is mandatorily to be paid from Electronic Cash Ledger or it can be paid from Electronic Credit Ledger (ECL).
GST Department has decided that it will Not file Review Petition Against the Supreme Court Decision Against IGST Levy on Ocean Freight in Civil Appeal No. 1390 of 2022 filed by Union of India & Anr. Vs. M/s. Mohit Mineral Pvt. Ltd F. No. 275/11/2022-CX.8A Government of India Ministry of Finance Department of Revenue (Central […]
