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...
GST law sets no deadline for deciding appeals, yet interest keeps accruing. Courts intervene where delay unfairly burdens compliant taxpayers.
The court held that arrest during a GST investigation was unlawful as mandatory safeguards under the BNSS were not followed. Failure to record reasons for arrest rendered the action invalid.
The issue was whether refunds can be averaged across months. The key takeaway is that IDS refunds are strictly tax-period specific under GST law.
Clarifies the fast-track GST registration process under Rule 14A. The key takeaway is approval within three working days for eligible, low-risk applicants—not a guaranteed same-day right.
Explains how a credit note rejection led to excess GSTR-3B tax without IMS visibility. The key takeaway is that system adjustments can occur silently, increasing supplier risk.
The court examined whether assigning long-term industrial lease rights attracts GST. It held that such transfers are dealings in immovable property, not taxable supplies.
The court held that ITC cannot be denied solely due to delayed return filing when statutory amendments retrospectively permit such credit. The matter was remitted for fresh consideration on merits.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted and was operational. Taxpayers were allowed to file statutory appeals without limitation objections.
The Court held that assessment orders under Section 62 stand deemed withdrawn where returns and dues are filed within extended timelines. Delays were condoned, subject to payment of interest and late fees.
The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed to reconsider the claim in light of Section 16(5) after granting a hearing.
