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 Allahabad High Court allowed bail to an accused in a high-value GST fraud case, citing completion of investigation and initial stage of trial as key considerations.
The High Court held that since the petitioner’s appeal was pending when Rule 96(10) was omitted through Notification No. 20/2024, the provision could not be applied. The demand and penalty were quashed.
The High Court found that the adjudicating authority exceeded its jurisdiction and failed to provide a proper hearing before passing the confiscation and penalty order.
The Madras High Court set aside a GST demand after finding that the assessing officer failed to consider binding CBIC circulars clarifying valuation of corporate guarantees. The case was remanded for reconsideration. The ruling reinforces the requirement for authorities to adhere to departmental circulars.
The Allahabad High Court refused bail to an accused in a cyber fraud case involving fake GST registrations, citing strong evidence and the rising threat of digital crimes.
The Gujarat High Court allowed restoration of GST registration after confirming full tax, interest, and fee payments in the Electronic Cash Ledger, permitting the petitioner to file pending returns.
The Karnataka High Court quashed a GST adjudication order after finding that the show-cause notice was uploaded under an unconventional portal section, preventing the petitioner from responding.
The Bombay High Court ruled that authorities cannot raise tax demands after a resolution plan’s approval under IBC, setting aside the order as without jurisdiction.
Citing statutory requirements and CBIC circulars, the Court held that Section 74 cannot be used mechanically without evidence of intent to evade tax, resulting in quashing of orders.
The Court held that bona fide purchasers are entitled to Input Tax Credit even if the seller fails to deposit tax, protecting compliant traders from undue liability.
