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 : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
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 ...
Learn about how GST law & IBC law interact and their implications on property of a taxable person. Explore the Section 82 of CGST act, CIRP & IBC to understand more.
Make changes to the GST vide Budget 2023 with Sec.10 of CGST Act offering relief to suppliers of goods via e-commerce operators. Pay dues within 180 Days as per Sec.16 of CGST Act with Sec.17(3) of CGST eliminating value of exempt supplies.
Learn about the amendments to the GST in Finance Bill 2023 & how they will affect composition dealers. Keyphrase Highlights of Proposed GST Amendments in Finance Bill 2023
CBIC vide Entry 74 of Notification 12/2017 has exempted Health care services by a clinical establishment, an authorised medical practitioner or para-medics.
GST changes in Union Budget 2023-24 analyzed section-wise. Learn more about the new composition levy & eligibility and conditions for taking input tax credit in the CGST Act, 2017!
Held that, stating specific charges in the SCN is part of due procedure and fair play in action which are essential requirements of rule of law and has its genesis in Article 14 of the Constitution of India and since the principles of natural justice is not complied with, the ground of alternative remedy is not acceptable. Remanded back the matter to pass a fresh order after following the due procedure of law from the stage of issuing fresh SCN.
Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country, the Hon’ble Supreme Court once again considered this matter when the Punjab & Haryana High court relegated the assessee to alternative remedy in a challenge made to jurisdiction of the revisional authority to reopen proceedings u/s 34 of the VAT Act.
Familiarize yourself with the Budget 2023 related updates in GST, as India witnesses GDP growth of 6-7%. Get all the details with Economic Survey 2023-24.
Learn about the ineligible criteria to opt for Composition Scheme under the Goods & Services Tax in Finance Bill, 2023. Details, Impact & Analysis in this detailed analysis.
In the wake of this Union Budget 2023, it will be apt and pertinent to note here about a saying as follows, i.e., ‘A budget proposes about where your money is about to go rather than making us to contemplate about where it went’. Clinically, Budgeting is nothing but a financial planning towards balancing our estimated income in concomitance with the possible expenditures.
