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...
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...
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it as per law.
The issue was whether delayed appeal against GST order can still be entertained. The court allowed filing of appeal with delay condonation and directed the authority to consider it sympathetically.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it sympathetically.
The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s transactions. The matter was remanded due to absence of independent findings.
The Court held that input tax credit claimed on invoices from non-existent dealers justified penalty under VAT law. It reaffirmed that the burden of proof lies on the assessee and cannot shift to the Revenue.
The Court set aside a show cause notice that combined several financial years into one proceeding. It held that each assessment year must be treated separately under Section 73 of the CGST Act.
The Court held that each financial year creates a separate cause of action, making a consolidated notice legally unsustainable. It quashed the notice and allowed fresh year-wise proceedings.
The ruling found that issuing a single notice for multiple tax years violates statutory requirements. The Court quashed the notice and permitted authorities to issue separate notices for each year.
The Court granted interim relief in a petition challenging GST under RCM on development rights. It recognized the issue as already under judicial scrutiny in a similar case.
The Court granted interim relief as the issue matched an earlier pending case. It ensured consistency in judicial approach and protected the taxpayer.
