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 Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
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 : 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...
Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code reporting in Table 12 of GSTR-1, particularly concerning B2B (Business-to-Business) and B2C (Business-to-Consumer) supplies. These clarifications aim to guide taxpayers on mandatory fields, optional declarations, and system validations. GSTN’s Stance on Table 12 Validations Infosys_GSTN, through […]
Explore role of mens rea in GST evasion under Indian law. Learn about judicial interpretations, global comparisons, and challenges in enforcing tax liability.
This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and remediation.
This case examines an ITC claim dispute under U.P. GST, 2017, where the supplier allegedly failed to deposit tax. The court reviews Section 16(2)(c) and relevant precedents.
Understand the GST implications of Joint Development Agreements (JDAs) in real estate, covering taxability of development rights, construction services, and unit sales. Learn about RCM, time of supply, and exemptions.
Calcutta High Court overturns GST registration cancellation for cryptic order and failure to consider multiple business address amendments. Case remanded for reasoned decision.
Delhi High Court sets aside an Input Tax Credit demand of ₹2.8 crore against Genius Electricals due to natural justice violation, ordering a fresh hearing.
Allahabad High Court stays GST recovery on leasehold right transfers, citing Gujarat High Court precedent that such transactions are not subject to GST.
Delhi High Court directs the GST Appellate Authority to determine the pre-deposit amount for Shivalik Housekeeping in a ₹21.80 crore tax case.
FM visits NACIN, inaugurates DRI HQ, promotes eOffice; CBIC highlights sustainability, integrity, and modernization in tax administration.