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...
Section 128A of the Central Goods and Services Tax (CGST) Act introduces an amnesty scheme aimed at resolving pending GST disputes by waiving interest and penalties for specific tax periods, provided certain conditions are met. To avail of this waiver, taxpayers must utilize the prescribed forms: SPL-01 and SPL-02. Overview of Section 128A Section 128A […]
A provision changed having made effective from a past date is what we understand from a retrospective amendment, but in our back of mind it is always assumed that such emendation is issued basically as a last resort by the Govt to correct a genuine and inadvertent error for the larger interest of all the […]
Bombay HC stays GST demand of ₹71.23 crore against Grainotch Industries Ltd over ENA taxability, citing prima facie merits and natural justice concerns.
Kerala HC directs GST authorities to consider ITC claims on capital goods sent for job work under Section 16(5) of the GST Act, ensuring compliance with law.
Chhattisgarh High Court directs state to process GST refund claim for contractor, citing prior contract and similar cases.
Madras High Court quashes assessment order against Tvl. Chellam Motors, cites non-compliance with GST Act and circular, orders fresh review.
Orissa High Court directs GST authority to reinstate registration upon tax, interest, and penalty payment, citing prior similar ruling.
Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for reconsideration on merits.
Orissa High Court addresses Biswajeet Ojha’s GST registration cancellation. Court directs reconsideration upon tax, interest, and penalty payment.
Understand the GST Composition Scheme: eligibility, tax rates, invoicing, returns, RCM, and its pros and cons for small businesses.
