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 : 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...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 Telangana High Court permitted the taxpayer to file a delayed GST appeal against the Order-in-Original and DRC-07 summary order. The Court directed the appellate authority to consider delay condonation sympathetically since the taxpayer had been pursuing writ proceedings before the High Court.
The Supreme Court dismissed an SLP challenging the Telangana High Court’s refusal to entertain a GST writ petition. The Court found no reason to interfere with the High Court’s reliance on the Glaxo Smith Kline precedent.
The Telangana High Court dismissed a writ petition challenging a Section 73 GST order and attachment proceedings, holding that the matter was covered by the Supreme Court decision in Glaxo Smith Kline Consumer Health Care Limited.
The article explains how editable outward tax fields in GSTR-3B enable suppliers to evade tax payment while genuine buyers later suffer ITC denial and GST notices.
Telangana High Court directed GST authorities to accept a physical revocation application where the GST portal no longer permitted online filing due to expiry of limitation. The Court granted relief after noting that registration was cancelled for non-filing of returns.
The Madras High Court held that penalties under Section 122 of the CGST Act must equal the ineligible ITC availed or passed on in circular trading cases. The Court ruled that the Rs.10,000 limit cannot apply where the statute uses the phrase “whichever is higher.”
The Gujarat AAR refused to answer questions regarding documentary proof and invoice endorsement for SEZ zero-rated supplies. The Authority held that such issues do not fall within the categories permitted under Section 97 of the CGST Act.
The Gujarat AAR held that AAC bricks cannot be classified under Chapter 69 as ceramic products because the autoclaving process does not satisfy the firing requirement prescribed for ceramic goods. The ruling classified AAC bricks under Heading 6810 as articles of cement or concrete.
Gujarat AAR held that ITC on construction of a concrete VCV tower used for EHV cable manufacturing is admissible because the structure functions as foundational and structural support for plant and machinery under Section 17 of the CGST Act.
The Gujarat AAR held that black mineral water containing added minerals but no sugar, sweeteners, or flavouring is classifiable under HSN 22011010. The ruling confirms applicability of 5% GST under Entry 146 of Notification No. 09/2025.
