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 : 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...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 : 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 : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
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...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a single Section 74 show cause notice. The impugned notice was quashed with liberty to issue fresh notices in accordance with law.
The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint had already been filed. The Court held that the allegations would be examined during trial and continued custody was not warranted at that stage.
The High Court granted regular bail on the principle of parity after noting that a similarly placed co-accused had already been released. The ruling emphasizes consistent treatment of accused persons in comparable circumstances.
The Calcutta High Court set aside cancellation of GST registration and granted the taxpayer four weeks to file pending returns and clear dues. The ruling emphasizes providing an opportunity to regularise compliance where revenue interests are not adversely affected.
The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key takeaway is that constitutional courts may intervene to prevent gross injustice.
The ruling held that a State acting only as a transit corridor lacks jurisdiction over goods moving between other States when statutory documents are in order. The key takeaway is that complete Section 68 compliance strengthens the challenge against detention.
The Court addressed the issue of jurisdiction concerning the issuance of GST notices and proceedings related to a highway project under the BOT (Build-Operate-Transfer) model. It upheld the jurisdiction of the tax authorities, dismissed the writ petition, and granted assessee liberty to file an appeal within four weeks, ensuring that the matter could be examined on its merits by the appellate authorities.
The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory requirement under Section 75(4). It held that the authority must still provide a hearing before passing an adverse order.
The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh demand for the same amount amounts to double taxation and is without authority of law.
The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held that a taxpayer treated as a defaulter for GST non-compliance can be denied registration elsewhere.
