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 Delhi High Court refused to quash the CBIC circular assigning “proper officer” functions, holding that it was issued with due authority and carries a presumption of validity.
The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% pre-deposit and directing reconsideration on merits.
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that such filing would not automatically affect the confirmed tax demand.
The Court held that ITC could not be denied where the March 2020 return was filed before the cut-off date under Section 16(5). The ruling clarifies that Section 16(5) overrides the time limit in Section 16(4).
A GST demand was quashed as the assessee was denied an opportunity to respond due to non-service of notice. The Court allowed fresh adjudication while rejecting claims of vagueness in the notice.
The court halted enforcement of a GST demand after finding that seized documents and a computer were not returned, denying a fair hearing and effective defence.
The High Court quashed a GST demand where part of the liability arose from belated ITC and part from return mismatch, directing fresh adjudication in light of retrospective statutory amendments.
The Supreme Court restored bail to one accused after noting prior custodial interrogation, while permitting limited custody of the other. The ruling balances procedural compliance with individual circumstances in GST-related offences.
The court held that assessment orders issued in the name of a deceased person are void. Fresh proceedings must be initiated against legal heirs, with recovery limited to the estate.
