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 ...
The article breaks down penalty provisions under Section 74A for fraud and non-fraud GST cases. It explains how penalties change depending on whether payment is made before intimation, after SCN, or after the demand order.
The High Court held that GST on ocean freight under FOB contracts cannot be levied separately when the transaction has already suffered tax. The ruling extends the anti-double taxation principle beyond CIF contracts.
High Court held that use of the word ‘shall’ in Section 129(3) does not by itself create mandatory consequences. Court emphasized that legislative intent, object, and consequences of non-compliance must be examined.
The Karnataka High Court held that once confiscation orders are passed under Section 130 of the CGST/KGST Act, the release mechanism under Section 129 no longer applies. The Court dismissed appeals seeking modification of interim release conditions for detained goods and vehicles.
The Court disposed of the petition after finding that assessment proceedings against legal representatives require mandatory compliance with Section 75. It reiterated that absence of personal hearing vitiates orders passed against heirs of a deceased assessee.
The High Court ruled that GST revocation applications may be filed manually if online filing difficulties arise. The authority was directed to consider the revocation request after receipt of tax payments.
The Gauhati High Court held that cancellation of GST registration without assigning specific reasons in the statutory form is legally unsustainable. The Court ruled that non-speaking orders violate principles of natural justice and statutory requirements.
The Court granted interim protection against coercive recovery proceedings after the petitioner argued that the revisional order was passed beyond the three-year statutory limitation period under the CGST Act.
The Supreme Court held that once final GST assessment orders had been passed, the assessee must pursue the statutory appellate remedy under Section 107 of the GST Act. The Court allowed the issue of missing seized files to be raised before the appellate authority.
Gauhati High Court ruled that electricity regulatory functions and adjudicatory powers form part of a single statutory framework and cannot be split for taxation purposes. The Court held that attempts to classify such functions as support services were unsustainable.
