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 : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
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 ...
A critical analysis of whether Rule 39 requires the use of turnover or aggregate turnover for ISD credit distribution. The discussion highlights how adopting the wrong interpretation may lead to inefficient ITC allocation.
This article explains the correct method of calculating ITC reversal when both Rule 37 and Rule 42 apply. It clarifies that taxpayers should adjust for ITC already reversed under Rule 42 to prevent duplication.
GSTAT held that permissions relating to ticket pricing could not override the statutory requirement to pass on GST rate reduction benefits to consumers. The profiteering demand was sustained.
The Court held that a challenge to the validity of a GST circular cannot be relegated to the appellate authority under Section 107, as such authority lacks power to declare a circular ultra vires. The writ petition was remanded for consideration of the vires challenge.
GSTN has made Ship-To GSTIN reporting mandatory in Bill-To/Ship-To transactions to accurately capture the actual recipient of goods. The change aims to strengthen reconciliation, compliance monitoring, and transparency in goods movement.
The Madras High Court held that suspension of GST registration through the impugned GST REG-17 notice was unwarranted. While allowing cancellation proceedings to continue, the Court quashed the suspension portion of the notice and directed adherence to the Suguna Cut Piece Center guidelines.
The High Court set aside the GST demand for fresh adjudication after finding that the authorities had not properly examined stock records, GSTR filings, and transitional credit claims before confirming the demand.
The Court set aside the provisional attachment of bank accounts under Section 83 after the petitioner agreed to furnish a ₹1.5 crore fixed deposit. It held that the revenue’s interests could be safeguarded through the deposit while allowing the petitioner to continue business operations.
The Court set aside a Section 73 order after finding a violation of natural justice. It held that after cancellation of registration, mere uploading of a notice on the GST portal was insufficient.
The Orissa High Court held that once the GST Appellate Tribunal became functional, the taxpayer should pursue the statutory appeal remedy. The Court directed compliance with the mandatory pre-deposit requirement under Section 112(8) before filing the appeal.
