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 explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...
Goods and Services Tax : Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation...
Goods and Services Tax : The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgme...
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 : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...
Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...
Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...
Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...
Goods and Services Tax : The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a rep...
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...
Madras High Court directs to condone 21 days’ delay in GST appeal, citing lack of satisfaction of Section 74. Full judgment analysis included.
Gujarat High Court’s judgment clarifies the 12% GST levy on mango pulp. Analysis of the case Vimal Agro Products Pvt. Ltd. & Anr. Vs Union of India & Ors.
In Tvl. B.L. Collection Vs Deputy Commercial Tax Officer, Madras High Court allows contesting GST demand due to cancer diagnosis, requiring 10% pre-deposit. Full judgment included.
Section 107(11) provides wide-ranging powers to the appellate authority to modify orders passed under Section 130(2) by the adjudicating authority. It emphasized that as long as the appellate authority’s decision is based on relevant considerations and is not manifestly unjust or unreasonable, the court has limited scope to interfere with its discretion.
Madras High Court directs 10% pre-deposit in GST proceedings due to notices uploaded in additional tab, not communicated to petitioner. Full text of judgment/order included.
Explore the scope of supply under GST Weekly Services with detailed analysis of Section 7(1) of CGST Act and interpretations of transfer, definitions, case laws, and taxation nuances.
Bombay High Court ruling establishes lender bank’s priority over Deputy Commissioner of Sales Tax (GST) in SARFAESI Act enforcement, securing marketable title. Read the judgment.
Gopikrishna Infrastructure Pvt Ltd Vs State of Jharkhand (Jharkhand High Court) Contractors are entitled to reimbursement of the GST impact also on indirect transactions on which GST was imposed.
HC emphasized that if respondent intended to modify tax proposal, a fresh show cause notice should have been issued instead of deviating from original basis without proper notice.
Explore Section 18(6) of CGST Act regarding GST reversal on capital goods sale. Analysis of Rule 40(2) vs. Rule 44(6) methods & reflection in GSTR forms explained.
