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 : 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 issue was whether bail can be granted despite serious fake ITC allegations. The Court ruled that prolonged custody and delayed trial justify bail, prioritizing personal liberty.
The Court examined whether GST registration can remain cancelled despite full payment of dues. It held that authorities must revoke cancellation once statutory conditions are satisfied, ensuring fairness and continuity of business.
The Court ruled that recovery under Section 75(12) cannot be used where wrongful ITC utilisation is alleged. It held that such cases require adjudication under Sections 73 or 74 before recovery action.
The Court held that failure to address objections regarding sample mismatch vitiates the order. It directed fresh adjudication with proper reasoning.
GST liability depends on project classification and timing of sale before completion. Proper structuring and compliance reduce tax risks and costs.
The court examined whether penalty and detention without notifying the known owner violated natural justice. Interim relief allowed release of goods on deposit.
The Court examined allegations of fraudulent ITC claims and found that the petitioner’s actions were bona fide. It held that no offence was established and granted anticipatory bail with conditions.
The court held that seizure and prohibition orders cannot continue without a confiscation proposal. The absence of such proceedings led to quashing of the orders.
The Court examined a challenge to an assessment order involving ITC reversal and interest liability. It held that failure to exercise statutory options for reduced penalty justified dismissal of the writ.
F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common judgment as the facts and issues involved were substantially similar. The petitioner, a proprietary concern registered under the GST Acts, had supplied TMT bars and related goods pursuant to an order from a registered […]
