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...
Allahabad High Court rules that GST cannot apply to goods sent for repair, quashing seizure and penalty imposed on hydraulic excavator under Section 129.
The Allahabad High Court set aside a GST penalty under Section 129, ruling that the mere absence of Part-B of an e-way bill is a technical breach, not an intention to evade tax, citing the Fiserv precedent.
Punjab & Haryana High Court directs GST authorities to decide Mahadev Steel Industries’ plea for unblocking ₹33.8 lakh ITC under Rule 86A within one week.
The Bombay High Court’s views on single GST Show Cause Notices (SCN) for multiple years are clarified. Initial prima facie views in RioCare were not a final ruling.
The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller’s failure to remit tax or file returns, a principle relevant to GST’s Section 16(2)(c).
Key circulars and rulings from October 13-19, 2025, covering Income Tax exemptions, GST return deadline extensions, SEBI RPT disclosure changes, MCA filing extensions, and significant IBC judgments.
Recent GST rate reductions on final goods like utensils and textiles are analyzed as flawed, creating severe inverted duty cycles, hurting MSME working capital, and raising policy uncertainty.
Court holds that a single SCN covering several years is valid under Section 74 of the CGST Act, as fraudulent ITC claims often span multiple periods.
The Allahabad High Court set aside multiple GST show cause notices and assessment orders issued against a firm whose proprietor was already deceased, ruling that proceedings for tax determination cannot be initiated against a dead person but must be directed towards the legal representatives.
Allahabad High Court holds that sums paid under protest can count toward mandatory 10% pre-deposit under Section 107(6) of GST Act; remands matter for appeal hearing.
