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...
Allahabad High Court applied the doctrine of comity to quash a GST appellate order, directing a fresh decision in line with the un-appealed Bombay High Court judgment on the definition of service ‘recipient’ under the IGST Act.
New GST Rules allow optional registration under Rule 14A for small B2B suppliers with output tax ≤ ₹2.5 lakh/month; eligibility, process and risks covered.
Chhattisgarh High Court held that petition seeking release/reimbursement of GST cannot be entertained since relief of compensations sought is contingent upon the resolution of the disputed question of facts raised, and these questions cannot be adjudicated under Article 226 of the Constitution of India.
From Nov 1, 2025, GST registration to be granted in 3 days under Rule 14A for small B2B taxpayers with monthly tax liability up to ₹2.5 lakh.
Kerala High Court held that appellate authority to adopt liberal view and accept document since appropriate opportunity not granted by adjudicating authority to produce documents. Accordingly, writ disposed of and matter remanded back.
Kerala AAR rules no legal bar on inter-state CGST/IGST credit transfer during company mergers, terming GST portal restrictions as technical.
Tamil Nadu AAAR rules TR-6 challan not a valid document for availing ITC on import IGST; only Bill of Entry qualifies under GST provisions.
Supreme Court holds refund cannot be claimed without challenging assessment or self-assessment under Customs, Excise, Service Tax, or GST laws.
Entry 9 of Notification No. 8/2017-Integrated Tax (Rate) and Entry 10 of Notification No. 10/2017-Integrated Tax (Rate), both dated 28 June 2017, which had imposed Integrated GST (IGST) on ocean freight under reverse charge was quashed as levy on ocean freight amounted to double taxation
Telangana High Court ruled that procedural defects and delayed order communication justified reconsideration of Padmaja Gas Agencies’ GST appeal.
