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 argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
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 : 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 Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
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 : 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 Rajasthan High Court expunged observations made by the AAAR regarding Input Tax Credit, as the issue was outside the original AAR application.
The Himachal Pradesh High Court ruled that Input Tax Credit reversal made under protest is not an admission of liability, quashing an order for interest and penalty.
Analysis of GSTR-1 vs GSTR-3B mismatch, Section 128A interest/penalty waiver, and the controversial CBIC circular. Legal challenge advised for denials.
Learn about India’s upcoming GST Compliance Rating system and recent tax reforms. Understand its benefits for taxpayers, buyers, and creditors, and the challenges of implementation.
Understand key restrictions on Input Tax Credit (ITC) under Section 16 of the CGST Act, 2017, and recent judicial interpretations impacting buyer claims due to supplier defaults.
Understand GST Rule 28 for valuing supplies between distinct or related persons. Learn about Open Market Value, like kind and quality, and specific provisions for corporate guarantees and ITC availability.
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize the appellate remedy under Section 107 of the CGST Act for factual disputes.
Patna High Court rules mere GST portal upload of SCN is insufficient for valid service under Section 169 of the BGST Act, leading to ex parte order being set aside.
CESTAT Delhi confirms 12% IGST on imported lithium-ion batteries for mobile phone manufacturing, rejecting higher demands from customs authorities.
Madras High Court rules Tamil Nadu Housing Board cannot demand extra 5% GST from flat allottees when the advertised price was “inclusive of GST,” upholding contractual promise and consumer protection.
