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 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...
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...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
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 ...
Telangana High Court declined to examine the merits of the GST dispute because the taxpayer’s rectification application was still pending before the authority.
Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide GST recipients facing denial or reversal of Input Tax Credit (ITC) under Section 16(2)(c), Section 41, Rule 37 and Rule 37A of CGST framework.
Article analyses legal framework governing utilisation of Input Tax Credit (ITC) under and examines statutory provisions, compliance requirements, judicial developments and practical challenges associated with ITC mechanism.
An analysis of GST in India covering its structure, constitutional framework, achievements, compliance issues, and challenges in implementation.
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations under law.
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act. The matter was remanded for separate assessment proceedings for each year.
Fayaj Infratech Private Limited Vs Joint Commissioner (Appeal) (Orissa High Court) In this case before the Orissa High Court, the petitioner challenged an order dated 1 September 2025 passed by the Assistant Commissioner of State Tax, Bhubaneswar IV Circle, under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods […]
The High Court distinguished contracts of other government departments that contained clauses for reimbursement of new taxes and held that no such parity could be claimed in the present case.
The Andhra Pradesh High Court held that ITC claims for FY 2019-20 filed in October 2020 were valid because Section 16(5) extended the filing deadline up to 30.11.2021.
The article explains how buyers can lose Input Tax Credit even after paying suppliers on time if the supplier fails to deposit GST with the Government.
