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 ...
Gujarat AAR held that input tax credit on goods and services used for constructing a CCV Tower was admissible as the structure formed an essential structural support for manufacturing machinery. The ruling clarified that such support systems are covered within “plant and machinery” under Section 17(5) of the CGST Act.
The article argues that refunds arising from the Supreme Court’s ruling in Mohit Minerals fall squarely within the proviso to Section 56 of the CGST Act. It contends that the statutory framework mandates 9% interest for court-ordered refunds that have attained finality, not the 6% awarded by the High Court.
Telangana High Court held that the taxpayer may seek rectification under Section 161 of the CGST Act where allegations of overlapping GST proceedings arise for the same tax period. The Court directed authorities to consider the rectification application after granting hearing opportunity.
Telangana High Court permitted the taxpayer to file an appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to sympathetically consider the delay since the taxpayer had been pursuing writ proceedings.
Telangana High Court disposed of the writ petition challenging DGGI summons after the department agreed to issue fresh summons with sufficient response time. The Court held that the challenge to the earlier summons had become academic since it was no longer being acted upon.
Telangana High Court permitted the taxpayer to file a delayed appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to consider the delay sympathetically since the taxpayer had pursued writ proceedings.
This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and interpretational challenges. It highlights both the achievements and unresolved issues shaping GST’s future.
Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed the cancellation and revocation rejection orders for violating principles of natural justice.
GSTAT upheld anti-profiteering findings after the developer accepted the DGAP report concerning ITC benefits in a housing project. The Tribunal ruled that excess benefit given to some buyers cannot offset shortfall payable to others.
The article argues that Section 76 of the CGST Act provides a complete recovery mechanism against defaulting suppliers, making ITC denial to genuine purchasers legally unsustainable. It analyses constitutional principles, High Court rulings and statutory safeguards under GST law.
