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...
When no TCS is collected and NIL filing is not mandatory, late fee under GST cannot be levied. Departmental delay in cancellation does not create fresh liability.
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and relegated the parties to civil or arbitral remedies.
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and directed treatment of the order as a Section 74A notice.
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.
The Court held that once statutory documents establish genuine purchases, ITC cannot be denied under fraud provisions. The burden shifts to the department to prove collusion or sham transactions.
Budget 2026 proposes deleting the special intermediary rule, shifting place of supply to the recipient’s location. This restores destination-based GST and allows qualifying cross-border services to be treated as zero-rated exports.
The Court held that ITC cannot be denied to genuine recipients solely because the supplier failed to pay tax. Section 16(2)(c) must be applied only in cases of fraud or collusion, safeguarding compliant buyers.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
The guide explains how applicants can track GST registration using the ARN through the portal, SMS, or login-based tools. It highlights what each status means and how to act promptly to secure approval.
The High Court ruled that Rule 86A allows restriction only of existing ITC in the electronic credit ledger. Creating a negative balance was held to be without jurisdiction.
