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 Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...
Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...
Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
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...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
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 : The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...
Goods and Services Tax : The High Court held that healthcare services remain exempt even when delivered through another hospital under a revenue-sharing ar...
Goods and Services Tax : FIR registered against officials and the liquidator of Punj Lloyd Ltd. (PLL), which alleged non‑payment of subcontractor d...
Goods and Services Tax : The issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite...
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 : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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% ...
Refund under section 77 of the UPSGST Act / section: 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of Credit note under section 34 of the UPSGST Act in respect of the said transaction’
Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements.
Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. […]
HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.
Understanding the GST implications on mining royalty: Is it a service or supply of goods? Discover the legal complexities and judicial rulings on this issue.
Time management is often the most crucial attribute of successful individuals and for most efficient organizations. This week, in order to have a better understanding of time taken for various Customs processes, the National Time Release Study (NTRS) 2022 was released. The study covered 15 major Customs formations and was complemented with a number of local TRSs.
In any proceedings before Appellate Authority/ Adjudicating Authority the appellant/respondent, shall give his consent to avail facility of personal hearing before such authority, through Video conferencing at the time of filing his appeal or immediately after issuance of this instruction, in case pending appeals/adjudication matter. He should also indicate his e-mail address for correspondence, etc.
Revenue submits that said civil structure may be used for commerce or business. We hold that a School building will be used by State Government for education and cannot be considered a commercial building.
AAR hold that a fire station will be used for fire services function as envisaged in schedule twelfth of our Constitution and cannot be considered a commercial building.
Discover the CBIC perspective on celebrating failures as success & cracking poor jokes in GST. Uncover the truth behind managing a robust system.
