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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 Telangana High Court set aside the rejection of a GST appeal that had been dismissed on limitation grounds despite being filed...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to file an appeal against a Section 73 order despite the delay in approaching the ...
Goods and Services Tax : The Court held that cancellation of GST registration through a non-speaking order violates the statutory requirement of recording ...
Goods and Services Tax : GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. ...
Goods and Services Tax : The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent fro...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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% ...
Notice pay recoveries! The most common phenomenon in any Organisation. Certainly, one of the debatable topics when it comes to taxability under the GST Law. While the arguments are either way, here are 3 reasons why notice pay recovery should not be taxable under GST. According to Section 7 of the CGST Act, 2017, any […]
MP HC Grant Bail to Pakistani National accused of GST evasion
In a recent ruling by the Maharashtra Authority for Advance Rulings (AAR) has maintained that the coaching centers are not eligible for exemption under GST and they will continue to pay GST @18% under the GST regime, even in cases where the educational services bear a ‘Nil’ tax for their educational services. The ruling came when a Mumbai based coaching […]
Is Power to Make Rules for Carrying out the provisions can also be used to carrying cut the same: In a Judgement of Gujarat HC Whether sub-rule (5) to Rule 89 is ultra vires to Section 54(3) and proviso (ii) thereto? In the case of VKC FOOTSTEPS INDIA PVT. LTD. Versus UNION OF INDIA & […]
High Court direct GST authorities to decide Question of IGST & Duty Drawback
Gaurav Yadav & Anr. Vs Union of India & Ors. (Delhi High Court) (a) What items are to be included under the Essential Commodities Act, 1955 as ‘Essential Commodity’, is a policy decision of the respondent/Government and, therefore, unless the decision can be shown to be manifestly unreasonable or arbitrary, this Court will be extremely […]
CSK Realtors Limited Vs ACST (Telangana High Court) The court is of the opinion that the opinion that the 1st respondent ought to have provided a personal hearing to the petitioner, since the petitioner requested for it specifically in its objections dt.18.02.2020 filed by it to the show cause notice issued on 31.01.2020 to it […]
When a statement recorded under Section 70 under GST CGST Act, 2017 is Relevant and Admissible? -Analysis of Section 136 of CGST Act, 2017 Introduction Subject matter of this write-up is Section 136 of the Central Goods and Services Tax Act, 2017 (Act). This Section pertains to the relevancy and admissibility of statements made and […]
Clarification regarding Registration as E-Commerce Operator, Selling Own Goods through own web site QUESTION If Company Have its own Web portal and it selling goods through it and receiving payments online from its own website. The transaction is purely B2C. Whether the company is E-commerce Operator as it is not providing a platform to other […]
M/s. Sri G K Exim Vs Deputy Commissioner (Andhra Pradesh High Court) In W.P. No. 3298 of 2019, a similar issue came up before the Division Bench of this Court for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 […]
