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...
CBIC Circular 251/08/2025 clarifies GST treatment of post-sale discounts, confirming no ITC reversal on financial credit notes and defining when promotional services are taxable.
Section 74A of the CGST Act consolidates tax demand provisions from FY 2024-25, changing look-back periods and extending time for taxpayers to settle demands with reduced penalty.
The final order passed by the tax authority, however, cancelled assessee’s registration with retrospective effect. Assessee’s main argument was that this action was illegal because the SCN never mentioned or proposed a retrospective cancellation; it only proposed a simple cancellation.
Madras HC rules consolidated GST SCN/order covering multiple financial years is impermissible, violating the statutory limitation framework. Orders quashed; new proceedings allowed.
Delhi HC rules GST searches of advocate offices and seizure of client data require strong prima facie evidence and strict judicial safeguards to protect attorney-client privilege.
Gujarat High Court granted bail in a ₹10 crore GST ITC fraud case after the accused spent eight months in custody, citing investigation completion and no flight risk.
Electric car adoption in India is slowed by high costs, primarily driven by expensive, imported lithium-ion batteries and a higher quantity of semiconductor chips per vehicle.
Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act cannot be reason for provisional attachment. Accordingly, provisional attachment notices quashed due to lack of specific reasoning.
CBIC withdraws Circular No. 212/2024-GST; suppliers no longer need to follow the procedure for evidence of compliance under Section 15(3)(b)(ii).
Delhi High Court confirmed that businesses must reduce prices to pass on GST rate cuts to consumers, rejecting claims that increased quantity or free products justify price retention. The profiteering amount was directed to the Consumer Welfare Fund.
