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 GST penalty invalid where e-way bill was delayed due to technical reasons and no intent to evade tax was found.
Delhi High Court sets aside GST order for denial of hearing; directs fresh adjudication. Validity of GST time extension notifications left to Supreme Court.
Madras HC set aside rejection of refund under Section 54(3) of the CGST Act for a cotton yarn manufacturer, holding that CBIC Circular No.135/05/2020-GST cannot override statutory provisions. The court relied on rulings of other High Courts that had struck down the circular as ultra vires.
Karnataka HC ruled that refund of unutilised Input Tax Credit under Section 54(3)(ii) of CGST Act is permissible even if input and output goods are identical, holding that restriction in earlier circulars was deleted and revised circular applies retrospectively.
GST rate cuts (12-18% to 5%) on Arunachal Pradesh’s produce and handicrafts, like oranges and carpets, lower prices by up to 11%, increasing producer margins and market competitiveness.
Manipur’s economy is set to gain from 2025 GST reforms, which lower rates on handloom, crafts, processed food, and coffee, boosting profitability and market reach for over 5 lakh workers.
Maharashtra’s 2025 GST reforms cut rates across sugar, textiles, fisheries, automotive, and services, lowering costs and boosting income for workers and consumers.
Nagaland’s 2025 GST reforms cut rates to 5%, benefiting handloom weavers, bamboo artisans, coffee growers, and tourism services with higher earnings and affordability.
Cross-empowerment under Section 6(1) of the CGST Act was automatic and did not require a separate Government notification. Both Central and State GST officers possess concurrent jurisdiction to initiate intelligence-based enforcement actions.
GSTN confirms GSTR-9/9C filing for FY 2024-25 is active on the GST portal since October 12, 2025. Filing requires all GSTR-1 and GSTR-3B returns for the year to be submitted first.
