Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
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...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
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...
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 : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
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 ...
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 ...
The Madras High Court held that a Section 74 order could remain in abeyance where a second appeal could not be filed due to a GST portal glitch. The Court directed the appeal to be taken on file and left the issue of Section 74 applicability open.
The High Court held that portal-only service of a show cause notice after GST registration cancellation violated natural justice. The tax order was quashed, with liberty granted to issue a proper notice.
The Court rejected the challenge to arrest legality after finding that written grounds of arrest were furnished and acknowledged by the accused. Bail was denied considering the prima facie evidence and magnitude of the alleged fake ITC fraud.
The Delhi High Court held that GST registration could not be cancelled retrospectively when the show cause notice did not indicate such action. The order was quashed as it travelled beyond the scope of the notice.
The Gauhati High Court set aside a GST registration cancellation order after finding it to be a non-speaking order without recorded reasons. The matter was restored to the stage of the show cause notice.
The Madras High Court set aside a GST demand based on delayed ITC claims after noting that Sections 16(5) and 16(6), inserted retrospectively, cured the defect relied upon in the proceedings.
The dispute concerns whether works contracts executed for the Delhi Jal Board attract GST at 12% or 18%. The High Court held that the legal issue regarding DJB’s status as a local authority requires consideration and stayed the show cause notice proceedings.
The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for personal hearing were not properly considered. The matter was remanded for fresh adjudication.
The High Court dismissed a challenge to a GST demand order, holding that the taxpayer should first avail the statutory appeal under Section 107. The Court found no exceptional circumstances warranting interference under Article 226.
The Court observed that the authority rejected the refund claim without recording specific findings on the issues raised. The dispute was remanded for fresh examination and a speaking order.
