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 Court remanded the matter for fresh adjudication after noting that the entire disputed tax liability had already been recovered. The taxpayer was allowed to submit additional documents and explanations.
The Karnataka High Court set aside GST registration cancellation after finding that the taxpayer was in custody and unable to respond to the show cause notice. The Court held that the proceedings violated principles of natural justice.
The Court held that ITC could not be denied where returns were filed before the cut-off date specified under Section 16(5). It quashed the assessment orders and directed reconsideration of the claim.
The Madras High Court held that a show cause notice and assessment order issued in the name of a deceased proprietor are void. The order was quashed, with liberty granted to proceed against legal heirs according to law.
The Court granted bail after noting that the principal material against the applicants consisted of confessional statements and statements of co-accused persons. Charge sheets had already been filed in the cases.
The Karnataka High Court directed that a fresh refund application be treated as filed on the date of the original application. The period spent addressing repeated deficiency memos was excluded for limitation purposes.
The Madras High Court set aside an ex parte GST assessment after the taxpayer claimed that notices were served only through the GST portal. The key takeaway is that taxpayers may receive a fresh opportunity to contest proceedings where effective participation was lacking.
The Madras High Court set aside an ex-parte GST assessment against a second-hand mobile phone dealer who claimed taxation should apply only to the margin under Rule 32(5).
Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax administration, anti-evasion measures, and improved taxpayer compliance.
GSTAT has extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026. The key takeaway is that this relief addresses procedural defects only and does not extend the statutory appeal filing deadline.
