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 article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
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...
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 Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
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 : 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...
The Supreme Court ruled that a show cause notice, not a summons, initiates GST proceedings, clarifying Section 6(2)(b) and preventing dual tax authority actions.
A summary of the Manipur Goods and Services Tax (Amendment) Act, 2025, detailing key changes to tax provisions, including new sections and procedural modifications.
This case study examines if a GST officer can purchase goods to check for a tax invoice, demand a bill cancellation, and a refund, as per Section 67 of the CGST Act.
The Madras High Court recently condoned a 288-day delay in a GST appeal, citing the taxpayer’s ill health and lack of notice. This ruling contrasts with a stricter Jharkhand High Court decision on a similar matter.
The Bombay High Court held that multiple GST show-cause notices for the same issue and period cause harassment, quashing an order-in-original due to an ongoing DGGI investigation.
Chhattisgarh High Court held that the petitioner would not be entitled for Input Tax Credit [ITC] to electrical energy consumed for maintenance of its township since it is not in the course or furtherance of business in terms of section 2(17) r.w.s. 16(1) of the CGST Act.
The CBIC Chairman’s August 2025 newsletter discusses upcoming GST reforms, the board’s top ranking in grievance redressal, and a recent tax evasion case involving subsidized urea.
Madras High Court held that provisions of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 read with rule 36(4) of the Central Goods and Services Rules, 2017 are not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
J&K High Court mandates Home Ministry to pay GST on hotel accommodation rent, in addition to fixed rent, citing prior precedent. Hotelier must register for GST.
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal, even if Rule 112(1) conditions aren’t fully met.
