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 ITC works, who can claim it, and the compliance requirements under GST. Key takeaway: ITC can save costs but is not an automatic right.
ITC denial is unjustified when the supplier was registered at the time of the transaction. Courts confirm bona fide purchasers retain credit if statutory conditions are met.
Breaks down the 2025 GST changes affecting accommodation services. Key takeaway: rooms under ₹7,500 are taxed at 5% without ITC, while higher-priced rooms continue at 18% with ITC.
Explains the correct process for claiming past ITC using GSTR-2B data and filing within the annual return deadline. Key takeaway: claim only reflected ITC to avoid variance notices and defer unmatched invoices.
Explains how foreign earnings must be reported as business income, converted at the correct exchange rate, and supported with documentation. Key takeaway: GST applies only once turnover crosses ₹20 lakh or service imports occur.
Explains why digital game skins are excluded from the VDA category and taxed under normal income-tax slabs. Key takeaway: traders avoid the 30% VDA rate but must follow standard business or other-income rules.
Courts ruled that GST notices lacking digital signatures violate Rule 26(3) and are void ab initio. The key takeaway: authentication is non-negotiable, and such defects cannot be cured under Section 160.
The High Court disposed of the appeal after noting that the Supreme Court had already directed opening of a common GST portal for filing TRAN-1 and TRAN-2. The earlier Single Judge order was rendered academic.
Authorities uncovered a web of non-existent entities issuing invoices without supply, causing huge GST revenue loss. The mastermind was arrested under cognizable and non-bailable CGST Act offences.
Allahabad HC found that GST dispute raised factual questions unsuitable for writ jurisdiction. It directed petitioner to pursue remedies before adjudicating authority under GST law.
