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 : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...
Goods and Services Tax : The Delhi High Court held that directing GST authorities to provide seven days' prior notice before coercive action does not amoun...
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 Court quashed the denial of GST refund, holding that the appellate authority failed to properly analyse whether services to the parent company qualified as export or intermediary services. Matter remanded for fresh decision.
The Court held that the product fits within the specific “fruit drink” entry under UPVAT and cannot be taxed under the residuary entry at 12.5%. Regulatory food classification was deemed irrelevant for VAT purposes.
यह लेख बताता है कि धारा 116 करदाता को प्राधिकरण के समक्ष प्रतिनिधि के माध्यम से उपस्थित होने का अधिकार देती है। साथ ही अयोग्यता और पेशेवर अनुशासन के नियम स्पष्ट किए गए हैं।
The Supreme Court held that GST Council recommendations are persuasive, not binding, reinforcing legislative autonomy under Article 246A while preserving cooperative federalism.
While income tax slabs appear progressive, heavy reliance on GST raises questions about real distributive fairness. The article examines whether India’s tax structure is progressive in effect, not just design.
India’s tax laws reflect progressive principles, but reliance on GST raises fairness concerns. The key issue is whether equity exists in practice, not just in design.
GST’s fully digital compliance system has improved transparency but created challenges in areas with limited digital infrastructure. The piece assesses how portal dependence and amendment fatigue affect small business sustainability.
The Court quashed GST adjudication orders on excess ITC for violating Sections 75(4) and 75(6) due to absence of reasons and denial of hearing, directing fresh proceedings with proper particulars.
The High Court quashed the adjudication order after finding that the authority failed to consider uncontroverted submissions on valid tax invoices and GSTR filings, directing fresh hearing.
The Bombay High Court permitted videography of statements and allowed an advocate to sit at a visible but not audible distance during a Section 70 CGST inquiry. The relief was granted considering the petitioner’s medical condition and willingness to cooperate.
