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...
Despite GST’s modernization, GSTR-9 and GSTR-9C annual returns face technical flaws, ambiguity in ITC/RCM reporting, and portal limitations, complicating taxpayer compliance.
The P&H High Court in the Arvind Fashion Ltd case ruled that the time spent on a bona fide GST rectification application (Sec 161) must be excluded when calculating the limitation period for filing an appeal (Sec 107). This decision provides clarity on procedural timelines.
The MP High Court set aside an appeal dismissal, clarifying that GST appeal limitation (Sec 107) must exclude the first day and be calculated by months, not days. Costs recoverable from official.
Delhi High Court sets aside GST demand order where SCN uploaded under “Additional Notices” tab, directs fresh reply & hearing; validity of extension notifications still pending.
Summarizing GST proceedings after a proprietor’s death. Legal heirs’ liability is limited to the estate unless they continue the business, making notices to the deceased void.
Finance Ministry revises IGST rules; new notification updates the definition of “Nominated Agency” effective from November 1, 2025.
GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to Lists 13, 14, and 15 of Customs Notification No. 45/2025. This change takes effect from November 1, 2025.
Ministry of Finance amends UTGST (Rate) notification, aligning definition of ‘Nominated Agency’ with Lists 13, 14, and 15 of new Customs Notification 45/2025.
The Madhya Pradesh High Court set aside an Appellate Authority’s order by clarifying the calculation of the four-month limitation period for filing a GST appeal under Section 107 of the CGST Act, 2017. The judgment confirms that the first day is excluded, the period is calculated in ‘months’ (not days), and the corresponding date rule applies, validating an appeal filed on the last day of the extended grace period.
Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even if initial claim was later allowed on appeal.
