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 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 : 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 : 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 High Court held that failure to conduct mandatory pre-show cause consultation rendered the tax proceedings unsustainable, and remanded the matter to CESTAT for fresh decision on merits.
The High Court entertained a writ challenging Section 168A notifications, holding that absence of force majeure and alleged breach of natural justice raised a strong arguable case. Recovery was stayed.
The Court held that though portal upload is valid service, failure to provide effective opportunity and personal hearing vitiated the assessment order.
The Supreme Court has held that GST summons under Section 70 form part of an inquiry, not adjudicatory proceedings. However, courts have limited misuse by quashing repetitive or coercive summons.
The Court ruled that personal liability under Section 89 cannot be invoked without giving the director an opportunity to prove absence of negligence. Bank attachment without notice violated natural justice.
The Court quashed a composite assessment order, holding that Sections 73 and 74 require separate show cause notices for each financial year due to distinct limitation periods.
Tripura HC held ITC cannot be denied under Section 16(2)(c) if buyer is bona fide and no fraud is alleged under Section 73 proceedings. Court ruled GST ITC cannot be denied to genuine purchasers merely due to supplier’s tax default absent fraud or collusion.
Observing that the charge-sheet had been filed and the maximum punishment under Section 132 was five years, the Court granted bail. It relied on Supreme Court precedent emphasizing that prolonged incarceration and documentary evidence weigh in favour of release.
Explains how Place of Supply rules decide whether CGST/SGST or IGST applies and which State receives revenue. Highlights its central role in destination-based taxation.
The Calcutta High Court held that amounts already deposited with CGST authorities, not linked to any outstanding liability, must be treated as compliance with statutory pre-deposit. The appellate dismissal for non-compliance was set aside and the matter remitted for decision on merits.
