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 : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
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 Supreme Court refused to interfere with the Bombay High Court ruling that transfer of MIDC leasehold rights amounts to transfer of benefits arising from immovable property and is not liable to GST. The judgment also held that such assignment is not a supply of services under the CGST Act.
Delhi High Court held that disputes relating to GST refund rejection and appreciation of evidence should be pursued through the statutory appellate remedy under Section 112 of the CGST Act. The Court declined writ interference as GSTAT was functional and operational.
The Bombay High Court granted a fresh hearing where GST recovery proceedings were initiated against the son for alleged tax dues of his deceased father. The Court held that all contentions, including challenge to statutory provisions, would remain open.
Andhra Pradesh High Court held that absence of the assessing officers signature renders a GST assessment order invalid. The matter was remanded for fresh adjudication after granting proper hearing.
Andhra Pradesh High Court held that a composite GST assessment order covering several financial years violates Sections 73 and 74 of the GST Act. The assessment order was set aside with liberty to initiate separate proceedings year-wise.
The Bombay High Court held that delayed IGST refunds beyond sixty days attract mandatory interest under Section 56 of the CGST Act. The Court ruled that refund claims could not be indefinitely withheld after appellate proceedings attained finality.
The Kerala High Court set aside recovery proceedings for IGST refunds after noting that Notification No. 54/2018 was clarified to operate only from 09.10.2018. Transactions prior to that date were held outside its scope.
Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST or later became non-compliant. Genuine transactions supported by invoices and banking records remain protected.
The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been filed, and trial was unlikely to conclude soon. The Court reiterated that bail is the rule and jail is the exception in offences carrying a maximum five-year sentence.
Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver application filed under Section 128A of the CGST Act.
