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...
The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly conducted against a deceased person. It ruled that fresh assessment must involve the legal representative, with recovery limited to the estate.
The Court examined a GST demand raised after the death of a proprietor and held that proceedings against a dead person are invalid. The ruling clarifies that authorities must issue notice to legal heirs before any tax determination.
The High Court held that a service provider engaged in export of services was not an intermediary and quashed rejection of accumulated ITC refund, directing refund with interest.
The Court examined whether senior company officials accused of large-scale service tax evasion deserved bail. Holding the alleged ₹55 crore evasion to be a serious economic offence, the Court refused bail, citing gravity and public revenue impact.
The Court examined whether ITC could remain blocked under Rule 86A beyond one year on the same allegations. It held that continuation or re-blocking without fresh grounds is impermissible, and the blocked credit must be released.
The High Court examined a GST demand raised beyond the amount mentioned in the show-cause notice. Holding it violative of Section 75(7), the Court quashed the demand and ordered fresh adjudication.
The judgment clarified that merely assisting a foreign entity does not amount to arranging supplies between third parties. Without such facilitation, intermediary provisions and related tax demands cannot be sustained.
Services rendered without consideration were taxed as deemed supplies but denied export benefits. The Court flagged the statutory conflict and directed CBIC to clarify.
The Court examined whether tax authorities could recover the full disputed tax despite pending appellate remedies. It held that recovery beyond the statutory pre-deposit limits under GST law was impermissible.
The Court held that recovery could be stayed and bank attachment lifted if 20% of the disputed amount is deposited, directing the appellate authority to decide the pending appeal on merits.
