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 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...
Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...
Goods and Services Tax : The Delhi High Court held that directing GST authorities to provide seven days' prior notice before coercive action does not amoun...
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 ruling examined whether GST applies to centage charges collected for PMC services rendered to Government and local authorities. It held that such consultancy services qualify as pure services linked to constitutional functions and are exempt from GST, subject to conditions.
The Authority held that treatment of psoriasis, dermatitis, fungal infections, and similar conditions constitutes healthcare services by a clinical establishment and is exempt from GST under the relevant notification.
Explains how Section 65 assessments operate, the conditions for valid invocation, and why strict compliance with procedure and natural justice is mandatory.
29 दिसंबर 2025 की एडवाइजरी के अनुसार आईटीसी रिक्लेम और आरसीएम क्रेडिट अब सिस्टम द्वारा पहले जाँचे जाएंगे। विसंगति होने पर GSTR-3B दाखिल नहीं किया जा सकेगा।
CBIC circulars confirm GST exemption for qualifying services to Governmental Authorities like DMFTs and limited-value horticulture works. The takeaway is clarity through illustrative application.
The Karnataka High Court held that blocking electronic credit ledger under Rule 86A without a prior hearing and independent reasons violates natural justice and is unsustainable in law.
The court ruled that genuine purchasers cannot lose ITC because a supplier failed to deposit GST. Section 16(2)(c) must be applied only to fraudulent or collusive cases.
This case examines whether courts can review GST classifications when public health concerns are raised. The key takeaway is that courts may prompt institutional review but cannot directly alter tax rates.
The issue was wrongful denial of GST refunds by branding exporters as intermediaries. The key takeaway is that independent service providers exporting on their own account are not intermediaries.
The government accepted key professional suggestions to simplify annual GST reporting. The update allows ITC payments, clearer ITC reporting, and better reconciliation.
