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 Goa AAAR held that drinking water supplied through tankers to IIT Goa students is GST-exempt because the exclusion for purified water had already been removed from Entry 99. The ruling emphasizes that the amended notification must be applied for supplies made after 18 July 2022.
The Haryana AAAR held that Brake Hoses are primarily composed of vulcanized rubber and retain their essential character as rubber hoses. Accordingly, they were classified under HSN 4009 and made taxable at 18% GST.
The Haryana AAAR held that consulting and market support services provided to a Malaysian company were intermediary services under the IGST Act. As the place of supply was held to be in India, the services did not qualify as exports or zero-rated supplies.
The Gujarat High Court upheld the constitutional validity of Section 16(2)(c) of the CGST Act, holding that ITC is unavailable if the supplier fails to deposit GST. The key takeaway is that bona fide purchasers remain subject to statutory ITC conditions despite having fulfilled their own obligations.
The High Court held that assignment of leasehold rights amounts to transfer of an interest in immovable property and not a supply of services. The ruling clarifies that such transactions fall outside the scope of GST.
The article explains how limitation under Sections 107 and 112 is calculated from communication of orders and why delayed appeals face serious risks. It highlights the importance of preserving proof of service and complying with statutory timelines.
Reverse Charge Mechanism under GST is increasingly becoming technology-driven with stricter GSTN validations, reconciliations, and ITC monitoring. Businesses must strengthen reporting and compliance processes to avoid notices and credit disruptions.
Allahabad High Court set aside a GST refund rejection after the taxpayer was unable to upload an additional reply on the GST portal. The Court held that the portal must support supplementary replies to ensure proper adjudication and fair hearing.
GSTN has made the Ship To GSTIN field compulsory for all Bill-To/Ship-To e-Way Bill transactions from 15 June 2026. Businesses using ERP or API systems must update configurations to avoid generation failures and compliance risks.
The Madhya Pradesh High Court refused to entertain the writ petition after finding that the appeal was filed beyond limitation and without the required pre-deposit. The Court held that statutory remedies cannot be bypassed through writ jurisdiction.
