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...
Kerala SGST instructs taxpayers to file Kerala Flood Cess returns for compliance. Non-filing may lead to penalties, interest, and recovery proceedings.
Kerala SGST outlines a common adjudicating authority for show cause notices involving multiple taxpayers, ensuring uniform decisions and minimizing legal conflicts.
J&K High Court dismissed plea by Sudhir Power Ltd. challenging withdrawal of Budgetary Support Scheme, stating no violation of doctrines of promissory estoppel or expectations.
Calcutta HC rules interest cannot be levied if Input Tax Credit (ITC) is availed but not utilized. Judgment clarifies ITC reversal process and Section 50(3) of CGST Act.
Section 128A offers waiver of interest & penalty on GST demands from FY 17-18 to 19-20 under Section 73. Learn eligibility, conditions & application process.
Explore the Supreme Court’s ruling on Section 17(5) of the CGST Act, 2017, and its impact on Input Tax Credit claims for construction costs under GST.
Madras High Court held that order passed rejecting the claim of Input Tax Credit on the basis of the web report set aside for fresh consideration since order was passed without complying with procedure stipulated in circular no. 5/2021 dated 24.02.2021.
CBIC’s new RCM self-invoicing rules, effective Nov 2024, mandate timely self-invoices for goods or services from unregistered suppliers under Rule 47A.
From January 2025, changes to auto-populated GSTR-3B values will be restricted. Amend through GSTR-1A or Invoice Management System for accurate return filing.
Madras High Court held that rejection of input tax credit on the ground that claim has been lodged beyond period prescribed u/s. 16(4) of the GST Act needs to be re-visited in view of section 16(5) inserted vide section 118 of the Finance (No. 2) Act, 2024.
