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 examined whether rectified refund applications filed after deficiency memos remained within the two-year limit. It held that the authority acted as per prevailing rules and the claim was time-barred.
ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpayers paying GST in good faith.
Introduction: After a long wait, finally rules related to Goods and Services Tax Appellate Tribunal (GSTAT) are prescribed on 24th April, 2025. Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules), outlines the process of filing appeals with the GSTAT. This article explains the procedure for filing an appeal […]
FTWZ units providing warehousing and logistics to foreign recipients qualify for IGST zero-rating, ensuring tax efficiency under Section 16 and Schedule III of CGST Act.
The Court held that pre-SCN consultation became discretionary after the 2020 amendment, rendering the petitioner’s challenge untenable. It directed the petitioner to pursue the statutory appeal.
The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the disputed tax. The ruling emphasizes compliance with procedural pre-deposit requirements for appeals.
Explains eligibility under Section 116, highlighting that only advocates, CAs, CMAs, CSs, GSTPs, retired officers, and authorised employees can practice before GSTAT.
Learn how to calculate and file refunds for unutilized ITC when input tax rates exceed output tax rates, ensuring compliance and faster processing.
Explains the step-by-step method to verify GST challan payments on the portal and avoid delays in return filing.
Explains the new structural changes, including Table 6A1 and enhanced reconciliations, and highlights the steps needed to avoid mismatches and notices.
