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...
Jinesh Associates Vs Commissioner of Commercial Taxes (Karnataka High Court) Proviso to Section 29(2) of Karnataka Goods and Services Tax Act specifically observes that there shall be no cancellation of GST registration without giving an opportunity of being heard. Accordingly, during the course of proceedings relating to cancellation of registration, there is a statutory mandate […]
Clause 44 of Form 3CD Tax Audit Report which required information regarding expenses on the basis of applicability of GST.
Govt clarified on 18% GST on house rent for tenants as follows:- – Renting of residential unit taxable only when it is rented to business entity – No GST when it is rented to private person for personal use – No GST even if proprietor or partner of firm rents residence for personal use Govt […]
इस सर्कूलर में यह कहा गया है कि दलहन की मीलिंग के दौरान निर्मित होने वाले बाय-प्रोडक्ट्स जैसे कि छिलका, खंडा एवं चूरी पर जीएसटी लागू है अथवा नहीं। इस संबंध में प्राप्त हुए रिप्रजेन्टेशन के तारतम्य में क्लेरिफिकेशन जारी किये जा रहे हैं।
Officers of CGST Mumbai South Commissionerate have busted a fake GST invoice racket, which was used to avail & pass on fake GST Input Tax Credit (ITC) of around Rs. 27.59 crore, on bogus invoices of Rs 455 Crores, and have arrested the director of M/s Ammy International Journal (OPC) Private Limited.
1. GST Registration 1 Allow taxpayer to enter multiple trade names Earlier only a single Trade Name was being captured during New Registrations and subsequent amendment in core field for Normal Taxpayer on the Portal. Now taxpayers have been provided with an option to provide up to 9 additional trade names for a single GSTIN […]
In re Mercara Downs Golf Club (GST AAR Karnataka) Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not? Advance ruling can be sought under Section 97 only for supply of goods or services or both being undertaken or […]
In re Avani infosoft Private Limited (GST AAR Karnataka) From the scope of work it is seen that the applicant through their mara mitras not only educate and train farmers with regard to agro forestry through scientific research and knowledge, but are also involved in hand holding the farmers from recording demand for saplings, picking up […]
The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading.
The form of the agreement is not important, but its nature/ substance has to be seen to arrive at the correct conclusions. The clear-cut demarcation of activities to each cost center demonstrates the intention of the contracting parties that each cost center is independent supply center undertaking either the supply of goods or supply of services.
