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 Karnataka High Court ruled that clinical-trial and pharma R&D services to foreign clients qualify as export of services. It held Notification 04/2019–Integrated Tax to be clarificatory and retrospective, thereby quashing GST demands for the pre-notification period.
GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns and Aadhaar authentication are mandatory pre-conditions.
From 1 February 2026, most tobacco products attract 40% GST with excise-based levies replacing compensation cess. GST will now be computed on MRP instead of transaction value.
The High Court set aside an ex parte GST order after finding lack of proper service and denial of hearing. It held that mandatory opportunity under Section 75 must be granted before adverse determination.
The Court held that CBIC Master Circulars require mandatory pre-consultation before issuing high-value excise/service tax demands, even where extended limitation for alleged fraud is invoked. Notices issued without compliance were quashed.
The Court held that Section 73 does not prohibit issuance of multiple show cause notices for the same tax period when they address different discrepancies. Only overlapping demands on identical facts are impermissible.
Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can no longer issue notices under Sections 73 or 74 for these periods.
The introduction of GST transformed India’s fiscal federalism by centralizing indirect taxation under a unified framework. While promoting cooperative decision-making through the GST Council, it reduced states’ independent taxing powers.
The Tribunal held that when fraud allegations under Section 74 fail, the matter must be remitted to the original proper officer under Section 75(2). The appellate authority cannot itself re-determine tax liability under Section 73.
The Court dismissed the plea seeking declaration that statutory university functions are not taxable under GST. It held the issue is already covered by prior decisions and allowed authorities to proceed as per law.
