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 : 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 : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...
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 : 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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
The article highlights how higher GST on battery rentals erodes cost advantages of BaaS. It emphasizes the need for tax alignment to support EV adoption.
GST registration cannot be cancelled merely due to an unregistered rental agreement, as it is not a statutory ground. Courts emphasize that procedural defects do not justify drastic actions like cancellation.
The court held that failure to grant a personal hearing violated statutory provisions and natural justice, invalidating the proceedings. It ruled that such defects cannot be cured at the appellate stage.
The issue involved rejection of an appeal against GST cancellation on limitation grounds. The Court granted relief by following consistent precedents, allowing restoration subject to compliance conditions.
The issue concerns misuse of powers during GST proceedings. The key takeaway is that courts enforced strict statutory limits and protected taxpayer rights.
The case examined whether separate penalties under CGST and SGST were permissible. The Court ruled such imposition unjustified and restricted the penalty to ₹25,000.
The case shows that failure to respond to GST notices led to tax demand even for exempt supplies like raw milk. Authorities presumed taxability due to lack of evidence. Timely replies and documentation are crucial to avoid such outcomes.
GSTAT serves as the second appellate authority with defined procedures and timelines. Compliance with filing and pre-deposit rules is essential.
The amendment shifts place of supply to the recipient’s location. This impacts export eligibility and RCM applicability based on time of supply.
The Court held that failure to consider a filed reply invalidates the assessment. The matter was remitted for fresh adjudication with hearing opportunity.
