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 observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
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...
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 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.
The High Court declined to entertain a writ challenging GST on mining royalty, holding that an effective appellate remedy was available. The petitioner was directed to pursue the statutory appeal.
The High Court suspended the blockage of ITC after noting that adverse third-party material was not supplied before passing the order. Interim relief was granted subject to deposit already made.
The High Court held that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Artificial negative balances were ruled to be without jurisdiction.
Andhra Pradesh High Court held that transfer of entire R&D unit as a going concern, including the assets and liabilities, is sale of business and not sale/supply of individual goods under GST. Accordingly, the writ petition is disposed of.
Delhi High Court held that refusal to renew passport by the passport authority to the person arrested under GST law is not justifiable since trial court has already granted No Objection Certificate [NOC] to the applicant on bail. Accordingly, concerned passport authorities are directed to renew the passports in accordance with law.
The High Court condoned a 285-day delay in filing a GST appeal and restored the matter for decision on merits, holding that sufficient cause was shown.
The High Court held that passing an assessment order without granting a personal hearing, despite non-response to portal notices, violates procedural fairness and warrants remand.
