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 : 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...
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 held that a single GST show cause notice covering multiple financial years is illegal and without jurisdiction. All proceedings based on such a composite notice were quashed.
The dispute concerned denial of ITC on imports due to non-reflection of IGST in the GST portal. The Court relied on customs reports confirming payment and remanded the matter for fresh verification.
The High Court set aside a GST demand raised without a personal hearing and remitted the matter for fresh adjudication, noting that the validity of limitation-extension notifications is pending before the Supreme Court.
The Court ruled that Central tax proceedings should not continue while a related State tax appeal remains undecided. Central authorities were permitted to act only after conclusion of the State appellate proceedings.
The High Court remanded the matter after holding that the taxpayer was denied a fair hearing when the show cause notice and order were not properly communicated. Fresh adjudication was directed after granting an opportunity to reply.
The High Court stayed GST demands on co-insurance transactions after noting they were challenged as contrary to binding CBIC circulars, granting interim relief pending replies.
The High Court disposed of the writ petition after noting that the GST Appellate Tribunal had been constituted and made operational. Petitioners were permitted to pursue the statutory appeal remedy.
The High Court invalidated a GST assessment order after finding it was issued without the assessing officer’s signature. It held that an unsigned order is legally unsustainable and requires fresh assessment.
The High Court set aside dismissal of a GST appeal after finding that an extended limitation notification was overlooked. The key takeaway is that appeals filed within the notified window cannot be rejected as time-barred.
The High Court quashed a GST adjudication order after finding that no personal hearing was granted before passing an adverse decision, in violation of mandatory procedural safeguards.
