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...
The Madras High Court quashed a GST assessment order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The case was remanded for fresh adjudication with proper notice and hearing.
The High Court dismissed the writ petition noting that the assessment order remained unchallenged for nearly eleven months, but allowed the taxpayer to file an appeal with additional deposit.
The court found that the statutory requirement for service of notice was not met when the department relied only on portal-based communication after cancellation of registration.
The High Court ruled that the recovery notice could not be challenged as the assessment order determining interest and penalty was not appealed and had attained finality.
जीएसटी की धारा 108 के तहत आयुक्त या अधिकृत अधिकारी अधीनस्थ अधिकारी के आदेश की जांच कर उसे संशोधित कर सकते हैं। यह शक्ति तब प्रयोग होती है जब आदेश राजस्व के हित के प्रतिकूल या कानूनी रूप से त्रुटिपूर्ण पाया जाए।
Courts are increasingly examining whether uploading notices on the GST portal truly amounts to effective communication with taxpayers. The key takeaway is that legal service may require more than merely placing documents online.
The High Court set aside a GST demand order after observing that the adjudicating authority did not examine the taxpayer’s detailed reply and issued only generic conclusions. The ruling emphasized that adjudicating authorities must discuss submissions and provide clear reasons before confirming tax and penalty demands.
The Court revoked cancellation of GST registration after accepting that the taxpayer’s failure to file returns for six months was due to mental stress and physical illness.
The High Court held that general penalty under Section 125 cannot be imposed when late fee is already levied under GST law. The court therefore removed the penalty while confirming the late fee liability.
The High Court held that a claim for refund of money deposited under a commercial plot allotment scheme arises from contractual obligations. Such disputes must be pursued before a civil court and cannot be decided in writ jurisdiction.
