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 : 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...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
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...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Andhra Pradesh High Court held that absence of the assessing officers signature renders a GST assessment order invalid. The matter was remanded for fresh adjudication after granting proper hearing.
Andhra Pradesh High Court held that a composite GST assessment order covering several financial years violates Sections 73 and 74 of the GST Act. The assessment order was set aside with liberty to initiate separate proceedings year-wise.
The Bombay High Court held that delayed IGST refunds beyond sixty days attract mandatory interest under Section 56 of the CGST Act. The Court ruled that refund claims could not be indefinitely withheld after appellate proceedings attained finality.
The Kerala High Court set aside recovery proceedings for IGST refunds after noting that Notification No. 54/2018 was clarified to operate only from 09.10.2018. Transactions prior to that date were held outside its scope.
Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST or later became non-compliant. Genuine transactions supported by invoices and banking records remain protected.
The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been filed, and trial was unlikely to conclude soon. The Court reiterated that bail is the rule and jail is the exception in offences carrying a maximum five-year sentence.
Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver application filed under Section 128A of the CGST Act.
The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings should ordinarily be pursued through the statutory appeal mechanism.
The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax amount. The Court also directed reconsideration of the reply and supporting documents on merits.
Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax liability under Sections 73 or 74. The confiscation notice and order were quashed as without jurisdiction.
