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 increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities were directed to reassess liability and grant refund if excess tax was paid.
This piece argues that although GST is architected as a technology-driven regime—based on online registration, portal filings, e-invoicing, e-way bills and bank-linked payments—field enforcement often continues with a pre-GST physical presence mindset.
This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value when an invoice contains multiple components such as GST, cess, exempt goods, freight, insurance, or other service charges.
Explains when warranty replacements are GST-neutral vs taxable supply, using OnePlus green-line policy, CBIC circulars, and valuation rules.
The 15 Vital Recommendations for GST for Budget 2026 propose practical reforms to restore GST neutrality, reduce litigation, and unlock working capital. A key suggestion is to revisit Section 17(5) blocked credits and align them with Income-tax principles so that ITC is allowed for genuine business expenditures.
The court held that ITC reversal under Section 29(5) depends on a valid cancellation. Once registration is restored, the ITC demand collapses.
The Supreme Court held that the mandatory GST appeal pre-deposit need not be paid only in cash. Valid input tax credit in the Electronic Credit Ledger can be used, easing cash-flow pressure on taxpayers.
The court held that ITC cannot be denied to a genuine purchaser merely because the supplier failed to pay GST. Bona fide transactions without fraud or collusion must not attract reversal of credit.
The court held that bank account attachment under GST cannot continue beyond one year without renewal. Failure to issue a fresh order rendered the attachment illegal.
The law mandates strict adherence to the notice’s grounds and amounts. Any enhancement or new basis at adjudication violates natural justice and the CGST Act.
