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 : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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...
In re Sandheera Infratech Private Limited (GST AAR Telangana) What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate? Applicant submit in the application that they are unable to interpret the meaning of ‘Geographical limit of Hyderabad’ as mentioned in Notification No.3 of 2019 under […]
Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by Central authorities against a taxpayer assigned to State and vice versa
SC held that Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST
Orissa High Court requested the proper officer to grant opportunity to the petitioner for taking all required step to revive registration and also permitted to pay pending GST tax and file the pending GST return prior to cancellation of GST registration u/s 29(2)(c).
Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017 dated 28 June, 2017 Tariff heading 9965/996712?
In re Bhawani Founders & Engg Works (GST AAR Punjab) 1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks? 2. What is the classification and rate of Goods and Services Tax for […]
In re Kaka Ram Hari Chand (GST AAR Punjab) Applicability of Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to ‘agriculture produce’, vide entry No. 21(a) in the table appended to the said Notification read with definition of […]
In re Tarsem Chand Garg Contractor (GST AAR Punjab) The requisite fee for filling Advance Ruling application is Rs. 10,000/-(Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST […]
TNGST Act, 2017 – Tvl. Mahindra & Mahindra Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing under rule 138 (14) (d) of TNGST Rules, 2017 Notification issued.
In re Samarpan Processing Private Ltd. (GST AAR Rajasthan) The Applicant vide their letter dated 16.08.2022 has requested to withdraw the Advance Ruling Application filed before the authority. Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given. FULL TEXT OF THE […]
