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 Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...
Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...
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 : 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 High Court set aside retrospective GST registration cancellation after finding that the show cause notice failed to disclose the factual basis of the allegations. The ruling emphasizes the need for a meaningful opportunity to respond before adverse action is taken.
The Court held that toll collection rights granted under a BOT concession agreement amounted to consideration for works contract services. As a result, GST liability on the road construction arrangement was upheld.
The High Court held that an earlier CGST show cause notice involving overlapping entities could not be ignored. The State GST notice was directed to remain in abeyance pending adjudication by the CGST Authority.
The Court examined denial of ITC and penalty imposed for alleged delayed filing of returns. It held that the return was filed before the cut-off date under Section 16(5) and directed reconsideration of the ITC claim.
The Court held that a bail condition linked to tax and penalty amounts that were yet to be determined was vague and unenforceable. Security of disclosed assets was accepted in its place.
The Court declined to exercise writ jurisdiction where a statutory appeal under Section 112 of the CGST Act was available. Liberty was granted to file the appeal before the prescribed deadline.
The High Court held that returns filed before the cut-off date specified in Section 16(5) entitled the taxpayer to claim ITC. It quashed the order denying ITC based on the limitation under Section 16(4).
A genuine dealer can only be expected to prove his own purchase, receipt, and sale of goods. Allegations against a supplier’s supplier do not automatically justify confiscation, ITC denial, or fraud proceedings.
The High Court held that filing appeals and adopting a legal position on behalf of a client are professional acts that cannot by themselves attract criminal liability. It quashed the FIR, charge-sheet, and cognizance order against the advocate.
The Court upheld the authority of DGGI officers to initiate and pursue proceedings under the CGST Act and rejected objections regarding their status as proper officers.
