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 AAR held that Dry Citrate Powder used in haemodialysis is not an instrument or apparatus under Chapter 90. It was classified under HSN 29181590 as an organic chemical, attracting 18% GST.
The Gujarat AAR held that an IIM established by Parliament is a specified person under Section 51 due to substantial Central Government control. TDS must be deducted when contract value exceeds ₹2.5 lakh.
The Court held that refund of statutory pre-deposit must be governed by Sections 107(6) and 115, not restricted by limitation under Section 54. Interest is mandatory once appeal succeeds.
The Tribunal held that additional ITC benefits under GST were not passed on to homebuyers across three projects. The builder must refund ₹98.72 lakh with interest under Section 171 of the CGST Act.
GSTAT directed the DGAP to recompute the profiteered amount after noting that only the services component of the ₹89 crore pre-GST value was considered. A revised report under Rule 133(2A) must be filed within one month.
The Tribunal directed DGAP to re-examine calculation issues after the Respondent challenged the method of computing profiteering. Questions on service ITC deduction and price comparison require fresh scrutiny.
High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must follow adjudication under Sections 73 or 74.
Since restaurant services are notified under Section 9(5), GST is paid by the e-commerce operator and not the supplier. Therefore, composition dealers are not restricted from supplying through such platforms.
The Bombay High Court ruled that GST portal limitations cannot override Section 18(3) of the CGST Act. It allowed transfer of CGST and IGST credits across States following amalgamation, holding that no statutory restriction exists.
The Court held that ITC on charges related to transfer of leasehold rights does not fall within blocked credit under Section 17(5)(d). As no fraud or suppression was shown, invocation of Section 74 was without jurisdiction and the notice was quashed.
