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...
Learn how Section 67 of the CGST Act empowers authorities to inspect and seize goods or documents, and how taxpayers’ rights are protected.
Gross GST collections grew 0.7% in November 2025, driven mainly by a 10.2% rise in import IGST, even as domestic revenues dipped. The report highlights uneven state-wise trends and moderate overall tax buoyancy.
Explains why denial of an SPL-02 waiver under Para 4(4) is incorrect when interest and penalty stem from a Section 73 adjudication. Clarifies that such cases rightly qualify for Section 128A relief.
Ram Ashish Vs Union of India & Ors. (Delhi High Court) The Delhi High Court delivered its order in a petition filed under Article 226 of the Constitution of India, challenging the cancellation of the petitioner’s GST registration dated 21st March, 2025, which was applied retrospectively from 14th June, 2024. The petitioner, operating from premises […]
The Telangana High Court upheld cancellation of a GST registration after authorities found the declared business premises non-existent and submitted rental agreements fraudulent.
High Court quashed a GST adjudication order where authority failed to consider petitioner’s explanation regarding alleged differences between GSTR-3B and GSTR-2A, remanding matter for fresh hearing.
The Court remanded the matter after finding the tax order was passed without giving the petitioner an opportunity to reply or be heard. The case will be reconsidered, subject to the Supreme Court’s ruling on the relevant notifications.
The Court dismissed a challenge to a bank account attachment after finding material facts concealed, including ongoing investigations and alleged fraudulent ITC. The ruling affirms that objections must be raised through the statutory mechanism under Rule 159(5).
The Court observed that marketing services for a foreign university prima facie constitute export of services, making the petitioner eligible for GST refund.
Supreme Court found that a GST notice alleging fraud lacked material particulars and stayed further proceedings. Key takeaway: SCNs under Section 74 must clearly state the factual basis for alleging fraud or suppression.
