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 Delhi High Court overturned a ₹19.79 lakh ex-parte GST assessment order, directing the Adjudicating Authority to rehear the case on merits. The ruling mandates that the Petitioner deposit the tax amount of ₹10.22 lakh and file a reply by the specified deadline.
The Madras High Court quashed an order levying 1% GST on a corporate guarantee furnished to a related party, ruling that the assessing officer failed to consider two relevant CBIC Circulars. The court remanded the matter back to the State Tax Officer for a fresh determination after considering the petitioner’s defense, which relied on the recipient being eligible for full Input Tax Credit.
Where the Commissioner of Customs issued a Public Notice directing Container Freight Stations (CFSs) not to collect GST on auction sales of uncleared cargo under Section 48 of the Customs Act, 1962, such notice was without jurisdiction, as the levy of GST was governed by the CGST Act and not by the Customs authorities.
The Andhra Pradesh High Court set aside a GST cancellation order, ruling that the retrospective cancellation date was invalid as the show-cause notice failed to explicitly propose it.
Delhi High Court permitted petitioners to seek anticipatory bail under Cr.P.C. Section 438 for CGST offences, citing the Supreme Court’s clarification in the Radhika Agarwal case. The interim protection was extended for two weeks to allow the petitioners to apply for bail.
Court directed a fresh assessment, holding that flavoured milk is correctly classified as milk with added sugar (Entry 0402). This classification takes precedence over general beverage entry, ensuring lower 5% GST rate applies.
GSTAT upheld DGAP’s findings that residual ITC benefit of ₹3.55 lakh was passed on by contractor to IOCL, closing anti-profiteering proceedings under Section 171.
GST registration is mandatory for businesses exceeding Rs.20/40 Lakhs turnover. Learn about compulsory registration for RCM, e-commerce, and inter-state suppliers, penalties for non-compliance, and ITC benefits.
Rule 14A simplifies GST registration for low-risk B2B suppliers (tax liability ≤ ₹2.5 lakh/month). Get 3-day auto-approval via Aadhaar authentication; mandatory withdrawal using REG-32 if limit exceeded.
Tax notices lacking a mandatory DIN were deemed void by courts, citing CBIC/CBDT circulars. The Supreme Court has stayed these rulings, creating uncertainty over DIN compliance.
