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...
Held that the delay of few hours of expiry of the validity of the tenure of e-way bill was bonafide and without establishing fraudulent intent and negligence on the part of petitioner. Penalty set aside.
The recent judicial pronouncements more or less cover issues related to E-way Bill wherein the E-way bill expired and wherein the address was mentioned wrongly. The Courts have invoked the provision of Section 126 of the CGST Act, 2017 and in some cases have remanded back the matter to the department for fresh consideration.
HC held that in a case where GST Liability has not been remitted, interest under Section 50 of CGST Act is leviable even if the taxpayer has adequate credit balance in his cash ledger or credit ledger.
Held that any inquiry/ investigation post-filing of an application for advance ruling cannot debar the applicant from seeking advance ruling.
In re Rabia Khanum (GST AAR Karnataka) The Applicant is an individual who owns land and planning to convert that land into residential sites and sell them to individuals and the applicant seeks advance ruling whether GST is applicable on sale of these sites. Thus CBIC has clarified that land may be sold either as […]
Order of provisional attachment cannot be passed with complying with the conditions of forming an opinion, having a tangible material, etc.
“Explore the history and analysis of Clause 44 in Tax Audit Report Form 3CD. Understand its evolution, deferred implementation, and reporting requirements for expenditures. Get insights on GST implications and detailed breakdown.
Stay updated with the latest GST changes and compliance requirements for September 2022. Check the GST compliance calendar, including due dates for GSTR-1, GSTR-3B, and other forms.
18% GST payable on non-commercial establishments construction work contract services provided to Uttar Pradesh Jal Nigam
Whether assessee can be penalized due to expired E way bill with transportation for genuine reason with no intention of tax evasion
