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...
AI and ML are transforming GST administration in India. Learn how technology is used for real-time fraud detection, ITC verification, data reconciliation, and risk-based audit scoring.
Critical update on GSTR-9 Table 8A auto-population logic for FY 2024-25. Data now relies on GSTR-2B and the document date, impacting Table 8C reconciliation.
Bombay High Court rules that consolidating multiple financial years into a single GST Show Cause Notice (SCN) is without jurisdiction and violates statutory limitation rules.
Gujarat High Court rules refund for double IGST payment cannot be denied on Customs Act limitation grounds, as revenue cannot retain tax paid without authority of law.
Chhattisgarh High Court set aside a GST demand of Rs 5 Cr, ruling the amount violated Section 75(7) of the GST Act by exceeding the SCN’s stated liability.
Where inspection reports and material evidence establish non-functional business activity and assessee failed to avail opportunities for hearing, cancellation of registration under Rule 21 of the BGST Rules could not be faulted. Writ jurisdiction could not be invoked to bypass the statutory remedy of an appeal.
Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the principles of natural justice, therefore, the demand order passed ex parte under Section 73 in such circumstances was unsustainable and liable to be set aside.
Ujjawal Agarwal, accused of ineligible Input Tax Credit use under the Assam GST Act, secures regular bail from Gauhati High Court, which cited the duration of custody and procedural deficiencies in the arrest authorization.
The GST portal will bar return filing (GSTR-1, 3B, 9/9C, etc.) after three years from the due date, effective from the November 2025 tax period. File all outstanding returns now.
J&K HC ruled that tax officers must consider a delayed reply to a GST SCN u/s 73 if filed before the final order, holding that ignoring it violates natural justice.