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 Court remanded multiple GST assessment orders where the taxpayer failed to reply to show cause notices, subject to a 50% pre-deposit. A separate penalty order for delayed returns was upheld.
Reversal ordered due to cancelled registration was set aside once the cancellation itself was undone. The ruling reaffirmed the linkage between valid cancellation and ITC reversal.
The authority rejected the refund citing non-submission of LUT before export. The court found that the clarification allowing ex post facto LUT was ignored and ordered reconsideration.
The court held that cancellation for six months’ non-filing could be revoked where the explanation was genuine. Restoration was allowed subject to strict compliance with return filing and payment conditions.
The High Court declined to entertain a writ petition against cancellation of GST registration as an effective statutory remedy existed. The taxpayer was directed to seek revocation before the proper officer.
The High Court examined whether a delayed GST appeal could be rejected outright. Balancing equities, it allowed the appeal to be heard on merits subject to payment of costs, setting aside the dismissal order.
The High Court ruled that clubbing several tax periods into one GST show cause notice is illegal. All proceedings based on such a consolidated notice were quashed, with liberty given to restart proceedings lawfully.
The High Court upheld dismissal of a GST appeal filed six days late, holding that neither appellate authorities nor writ courts can condone delay beyond the maximum period set by law.
The High Court examined whether a personal hearing could be fixed before the last date for filing a reply to a GST show cause notice. It held that such a procedure violates the statutory scheme and remitted the matter for fresh consideration.
The Allahabad High Court declined to interfere with GST seizure and penalty orders, holding that disputed factual issues and availability of a statutory appeal barred writ jurisdiction.
