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 ...
GST registration was cancelled for non-filing of returns for six months and appeal was time-barred. The court permitted filing of a physical revocation application and directed time-bound disposal.
GST registration was cancelled for non-filing of returns, but the court permitted manual filing of revocation due to hardship. Authorities were directed to consider the application within a fixed timeline.
The issue involved GST registration cancellation for non-filing of returns and inability to apply online due to time limits. The court allowed manual filing of revocation and directed authorities to decide it within a fixed timeframe.
The court addressed cancellation of GST registration due to non-filing of returns and procedural delays. It allowed the taxpayer to submit a manual revocation application, directing authorities to decide it on merits within a fixed timeline.
The issue involved denial of ITC without evaluating submitted documents. The Court directed authorities to reconsider objections with evidence of genuine transactions. The key takeaway is that authorities must examine taxpayer replies before issuing final decisions.
The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief considering absence of criminal history and willingness to return the money.
The court declined to decide intermediary classification and directed the petitioner to pursue remedies before the appellate authority. All issues were kept open for independent adjudication.
The Court held that the amendment to Rule 89(5) is clarificatory and applies retrospectively to earlier refund claims. Refund denial was set aside as authorities failed to consider binding legal developments.
The issue concerns denial of ITC to bona fide buyers based solely on supplier tagging and analytics. The key takeaway is that mechanical reliance on NGTP tags undermines lawful adjudication and harms compliant taxpayers.
The issue was whether arbitral award damages and settlement terms constitute “supply” under GST law. The Court held they do not amount to consideration for supply, and quashed the IGST demand.
