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...
Bombay High Court rejects A1 Cuisines’ plea for GST exemption on duty-free sales at Nagpur Airport, ruling that domestic airport sales are taxable under GST laws.
Patna High Court sets aside GST appellate order against Brand Protection Services Pvt Ltd, directing reconsideration due to misinterpretation of appeal timelines.
Madras High Court rules that tax recovery cannot proceed while an appeal is pending against an assessment order under the Tamil Nadu GST Act, 2017.
Explore ITC restrictions on construction under CGST Act Sections 17(5)(c) & (d). Key disputes on immovable property & plant and machinery explained.
Appellant should pursue the alternate remedy of appeal, even if it involved depositing tax as writ jurisdiction should be exercised only in the absence of an effective alternative remedy.
Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is fully paid.
Key notifications from Income Tax, GST, RBI, and IBBI covering amendments, clarifications, and updates for the week of 27th January to 2nd February 2025.
SC clarifies ITC on construction under GST, applying the functionality test. High Court to decide if malls qualify as plants for ITC eligibility.
Andhra Pradesh High Court quashes GST DRC-07 order for missing DIN. Fresh assessment allowed with DIN compliance.
Orissa High Court condones delay in invoking Rule 23 for GST registration revocation, subject to payment of tax, penalties, and compliance.
