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 : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
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...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The Madhya Pradesh High Court dismissed a writ petition challenging GST registration cancellation after noting the availability of an appellate remedy before the GST Tribunal. The Court held that the petitioner could not bypass the statutory appeal mechanism.
The Karnataka High Court held that retrospective insertion of Section 16(5) of the CGST Act extended the time limit for availing ITC where returns were filed before 30 November 2021.
The Court ruled that furnishing a bank guarantee equal to the alleged short-paid GST amount was adequate for interim release of the consignment. DGGI’s plea to include the penalty component in the guarantee amount was rejected.
Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State sales or intra-State transactions liable to VAT. The dispute arose after Uttar Pradesh treated the sale as completed within the State because gas became ascertainable only at buyers’ factories.
GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. The advisory introduces detailed reporting requirements for ITC, HSN/SAC classification, and reversals.
Taxpayers and professionals are facing multiple procedural doubts regarding GSTAT appeal filing requirements, including affidavits, annexures, pre-deposits, and paper books. The issues highlight lack of clarity in implementation of the GSTAT Rules and filing checklist.
The Bombay High Court set aside a GST rectification order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The matter was remanded for fresh adjudication with directions to pass a reasoned order.
The Bombay High Court granted interim protection against recovery of GST penalty after the petitioner argued that liability could not be imposed merely because he was an employee.
The Telangana High Court granted liberty to seek rectification after two separate GST orders were passed for the same tax period despite earlier proceedings having been dropped. The Court directed the competent authority to decide the rectification application after hearing the petitioner.
The Tribunal allowed service of notice through registered post and speed post after no response was received regarding verification of documents uploaded on the GST portal.
