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 issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
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 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 : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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...
Since in matters of interception, seizure and detention, the GST Department did not recognise the concept of ‘working day’ and ‘holiday’, therefore, the order of detention was necessarily to be issued prior to the 7th day from date of detention/seizure of the conveyance/consignment in question, to validate both the interception and the SCN.
HC Held that already sanctioned GST refund not released due to technical glitches in the GST portal. Court directed the department to deal with the refund claim and, if eligible, pay back the refund claim with interest
CBIC instructs GST officers to refrain from mechanically summoning CMD/CEOs and avoid routine arrests. Guidelines ensure arrests are based on credible material and ‘reason to believe. Industry welcomes clarity on summons issuance, limiting calls to senior officials, and emphasizes adherence to the instructions for a fair process. Author provides insights on these crucial directives.
Explore the intricacies of Suo Moto cancellation of GST registration – Reasons, Withdrawal & Actions to Activate. Learn about the grounds for initiation, withdrawal procedures, and steps to reactivate. Understand the impact on businesses and the latest notices issued by the GST department. Stay compliant and informed to navigate the complexities of GST registration effectively.
We need to better utilize AI, data-analytics, IoT and other technologies to identify fraudulent practices, such as detection of tax evasion and better train officials on these aspects : Nirmala Sitharaman
Discover eligibility for Input Tax Credit (ITC) on Transport/Cab services for employees under section 17(5) of CGST Act, 2017. Explore analysis of CGST Act provisions and government notifications. Learn how businesses can claim ITC for transport services, especially during night shifts for women employees, based on Circular No. 172/04/2022-GST. Stay informed and maximize tax benefits for your organization.
It is by now well settled that the validity and legality of an order has to be tested in terms of reasons assigned in the order itself. The distinction that is now sought to be drawn has been taken only at the stage of filing a reply and counter to the writ petition.
Explore the intricate details of Goods and Services Tax (GST) on Goods Transport Agency (GTA) Services by Road. Understand the definition of a GTA and the services exempt from GST. Delve into the taxable and non-taxable items, exemptions for specific recipients, and the applicable GST rates for registered and unregistered entities. Stay informed on the latest updates and make informed decisions regarding the taxation of GTA services in the realm of GST.
Jai Matadi Enterprises Vs Commissioner of State Tax (Bombay High Court) In this case ITC was blocked in case of 10 suppliers, by Invoking GST Rule 86A. Bombay High Court vide interim order directed GST Department to unblock the Input Tax Credit Account. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1.Ms. Vyas seeks […]
GST Revenue collection for August, 2022 ₹1,43,612 crore gross GST revenue collected in the month of August, 2022 The gross GST revenue collected in the month of August, 2022 is ₹1,43,612 crore of which CGST is ₹24,710 crore, SGST is ₹30,951 crore, IGST is ₹77,782 crore (including ₹ 42,067 crore collected on import of goods) […]
