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...
Bombay HC held that clubbing several financial years in a single show cause notice is not permissible under CGST Act, 2017. Each tax period must be assessed separately, making consolidated notices without jurisdiction.
CBIC’s clarification confirms that eligible Sikkim units can claim BSS refunds based on actual value addition instead of the capped rates in Para 5.8, effectively ending disputes raised by the GST authorities.
Understand GST Rule 86B, its 1% cash payment rule, applicability, exceptions, calculation steps, and impact on businesses exceeding ₹50 lakh monthly turnover.
Finance Ministry notifies phased schedule for GSTAT appeals under Section 112. Appeals to be filed online at efiling.gstat.gov.in in stages till June 30, 2026, to prevent system overload.
The Supreme Court dismissed Arham Infra Developers’ petitions against GST assessments, holding that alternate statutory appeals under Section 107 of the CGST Act must be exhausted before invoking writ jurisdiction.
These Public Interest Litigations are filed by the petitioners substantially seeking the relief of including the petrol and diesel under the GST regime so as to achieve a harmonized national market as contemplated under Article 279 (A) of the Constitution of India.
CBIC assigns proper officers and sets monetary limits for tax determination (Sec 74A) and penalty (Sec 122) under CGST Act. Officers’ jurisdiction depends on tax amount.
The amendment to Explanation 1(d) of Rule 43 of the CGST Rules, 2017, effected vide Notification No. 14/2022 – Central Tax dated 05.07.2022, was prospective in nature, therefore, any claim for ITC made in respect of periods antecedent to the notification could not be sustained.
Orissa High Court held that initiation of proceedings on same subject matter under section 74 of the Goods and Services Tax Act by different tax administrations is not justifiable. Accordingly, subsequent proceedings initiated by Central Proper Officer not sustained.
Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order set aside and writ petition is allowed.
