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 : 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 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.
Court restrained the department from taking coercive steps until the petitioner filed the statutory appeal. The order was passed in a case involving challenge to a GST adjudication order.
The Karnataka High Court set aside an appellate order rejecting a GST appeal after finding that no reasons had been recorded for refusing condonation of delay. The Court held that the order reflected non-application of mind and restored the appeal.
The Delhi High Court set aside a GST demand order as it was passed after the mandatory five-year limitation period. The court held that orders issued beyond Section 74(10) are without jurisdiction and cannot survive.
The High Court held that further custodial detention was unnecessary where the complaint had already been filed and investigation against the petitioners had substantially concluded. Bail was granted subject to conditions against influencing witnesses.
The Punjab and Haryana High Court granted regular bail after noting that none of the 25 prosecution witnesses had been examined despite the accused being in custody since May 2025. The Court held that prolonged incarceration pending trial was not justified.
Court reiterated that gravity of economic offences alone is insufficient to deny bail in every case. It emphasized that bail remains the rule unless exceptional circumstances exist.
The Punjab and Haryana High Court granted regular bail in multiple GST and VAT-related economic offence cases after noting that investigation and filing of challans were already complete. The Court held that prolonged custody after completion of investigation was not justified.
The Andhra Pradesh High Court held that GST officers in a transit State cannot invoke Sections 129/130 against inter-State consignments where neither supplier nor recipient is located in that State. The ruling reinforces that jurisdiction depends on tax nexus, not physical passage of goods.
