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 granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
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% ...
In re Manipal Technologies Limited (GST AAR Karnataka) Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be created. […]
In re M/s. Santhos Distributors (GST AAR Kerala) It is established from the statement of the applicant that the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given […]
In re M/s. CGR Gold Trading (GST AAR Kerala) i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and analysis […]
In re Santosh Distributors (GST AAR Kerala) Q.1: The applicant is paying the tax due as per the invoice value issued by the applicant and availing the input tax credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist. The tax liability of the applicant for […]
“availment of a credit is a positive act and unless carried out for reducing any tax liability by its reflection in the return filed for any financial year, it cannot be a case of either availment or utilization” The above quote is from the judgement pronounced on 18.07.2019 by The Hon’ble High Court of Patna […]
Racket of Issuance of Invoices Without Actual Supply of Goods Busted In Delhi CGST Delhi West and CGST Delhi North in a joint operation busted a racket of issuance of invoices without actual supply of goods. The taxpayer availed fraudulent Input Tax Credit for seeking IGST Refunds from Customs formations. Investigations revealed a novel modus […]
GSTN Clarification on Form GST DRC-03 for Payment of tax on voluntary basis Form GST DRC-03 DRC-03 is a payment form in which a taxpayer can pay the GST by raising its liability voluntarily or in response to the show cause notice (SCN) raised by the GST Department. Payment on Voluntary Basis can be made […]
Input Tax Credit (ITC) is a mechanism to avoid cascading effect. This unique feature of ITC has made itself perhaps one of the most controversial and litigated features in the erstwhile indirect tax regime and under GST regime, no doubt it will continue. While the registered persons fight tooth and nail to defend this credit, […]
In section 7 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act), in respect of certain supplies of goods or services or both, provision has been made that such supplies shall be treated as supply of goods or services or both in the course of inter-State trade or […]
Central Bureau of Investigation has arrested a Superintendent, working in the office of Central Goods and Services Tax, Meerut (Uttar Pradesh) for demanding and accepting a bribe of Rs. three lakh from the complainant.
