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 court ruled that Section 67 allows seizure only of goods, documents, and related items, not cash. It held that treating currency as “things” is legally incorrect. The decision reinforces strict interpretation of GST provisions and limits enforcement powers.
The court ruled that GST law does not prohibit inter-state transfer of ITC in amalgamation cases, especially for CGST and IGST components. It held that denial based on portal restrictions without legal backing is invalid. The decision reinforces that statutory provisions prevail over administrative practices.
The issue highlights the complexity and impracticality of applying clubbing provisions between spouses in modern financial systems. The key takeaway is that reform is needed to reduce compliance burden and align tax laws with current realities.
The Court held that authorities cannot initiate confiscation under Section 130 without completing detention proceedings under Section 129. It ruled that bypassing statutory procedure renders the action invalid.
The Court ruled that reversal of ITC after a long delay does not negate interest liability. It emphasized that interest arises from the time of wrongful claim until reversal. Key takeaway: delayed correction does not absolve liability.
The Court held that service of notice solely through the GST portal is not valid where the taxpayer is not monitoring it. It set aside the ex-parte assessment for lack of proper service.
The court examined allegations of fraudulent ITC claims and granted bail after noting that the investigation had been completed. The ruling highlights that continued custody is not necessary once key investigative steps are over.
The Court held that rejecting an appeal for wrong jurisdiction without proper mechanism was a mistake. It restored the appeal and directed its transmission to the correct authority.
The court held that once investigation is complete and evidence is secured, continued custody is not justified. Bail can be granted even in high-value GST fraud cases.
This explains how GST treatment of vouchers depends on the real nature of the transaction, not labels. Misclassification can lead to higher tax exposure and compliance risks.
