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...
J&K High Court clarifies 6(1) of the CGST Act 2017, confirming State/UT officers are automatically authorized as proper officers for CGST matters unless restricted by notification.
GSTN portal wrongly calculates interest on delayed GSTR-3B by including pre-existing ECL funds. Taxpayers must manually compute interest per Rule 88B to avoid overpayment.
Madras HC sets aside an assessment order, ruling that uploading an SCN only on the GST portal is insufficient when the taxpayer’s registration is already cancelled.
AP High Court sets aside GST penalty, ruling that the summary assessment order (DRC-07) must be signed and issuance of mandatory Rule 142(1A) notice is necessary.
Gauhati High Court allows a taxpayer a fresh two-month window to apply for GST registration restoration after the 270-day deadline passed, provided all dues are cleared.
MP High Court sets aside GST cancellation for non-filing, allowing restoration on condition of submitting all pending returns and paying a penalty of for default.
Bombay High Court held that invocation of provisions of Rule 86-A of the Central Goods and Services Tax Rules, 2017 and blocking of Input Tax Credit not justified since Input Tax Credit available in Electronic Credit Ledger was ‘NIL’. Accordingly, petition is allowed.
GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax authorities, making departmental actions void after the deadline.
Calcutta HC emphasized that uploading GST orders and proceedings on the official portal constitutes valid service under Section 169. Writ petition challenging the order without pursuing alternate remedies was dismissed with costs.
The court held that an impugned GST order was not properly uploaded under the “view notices and orders” tab, affecting the petitioner’s ability to respond. HC directed the assessing officer to issue a fresh notice with proper service and timeline for reply.
