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 article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit note...
Goods and Services Tax : The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations...
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...
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 Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicati...
Goods and Services Tax : The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not mad...
Goods and Services Tax : The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and s...
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 : 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% ...
Stay up to date with the new e-Invoicing system under GST for businesses with a turnover of more than 20 Crore. Learn all about the process and obligations.
Pavati Trading Private Limited Vs Deputy Commissioner of State Tax (Calcutta High Court) In this matter, grievance of the petitioner is mainly against the action of cancellation of registration of GST certificate of the petitioner by impugned order dated 28th July, 2020 against which the petitioner had made objection on 31st July, 2020. Thereafter, respondent […]
The Exhibitor shall claim reimbursement of SGST paid on monthly basis by filing Application, manually, in Annexure-A to the Proper Officer (LGSTO / SGSTO having geographical jurisdiction) irrespective of the fact whether the Exhibitor falls in the Central or State jurisdiction. This application shall be filed within ten days from the due date of filing monthly tax return.
Dilipkumar Chandulal Vs State Of Gujarat (Gujarat High Court) It was an inadvertent mistake committed by the Chartered Accountant which led to cancellation of the registration number of the proprietary ship. We are of the view that the respondent No.2 should immediately look into the matter and see to it that the order cancelling the […]
Commissioner of State Tax, Maharashtra State, notifies Designated Authorities to exercise the power and duties of the Commissioner under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022. COMMISSIONER OF STATE TAX, MAHARASHTRA STATE, MUMBAI GST Bhavan, Mazgaon, Mumbai 400 010, dated the 30th March 2022. NOTIFICATION No. DC (A & […]
Commissioner of State Tax notifies forms under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 for carrying out purposes of settlement of arrears under the Relevant Act, in respect of the period ending on or before the 30th June 2017 COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgoan, Mumbai […]
Instructions are issued to verify correctness and completeness of applications received for settlement of arrears under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 and in order to ensure that an uniform procedure is followed for verification of these applications. COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgoan, Mumbai […]
Sanjay Mukeshbhai Patel Vs State of Gujarat (Gujarat High Court) The Gujarat HC on Wednesday ordered a Goods and Service Tax (GST) officer to appear in court on Thursday morning and bring a tax consultant who had reportedly been in the department’s custody for the previous five days without being shown before a judicial magistrate. […]
In re Shreejikrupa Project Limited (GST AAR Odisha) Issued Raised (a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 […]
In re Maa Associates (GST AAR Madhya Pradesh) Whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.), Rate of Tax if the same is taxable and Admissibility of Input Tax Credit on such supply? On a joint reading of the terms of the agreement, high court rulings, para 8 […]
