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 article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
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 : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
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...
Vekanteswara Electricals Vs State of Andhra Pradesh (Andhra Pradesh High Court) It is to be noted here that as per Section 38 (1)(a) of the APVAT Act, 2005, a refund is to be made within 90 days from the date of claim made by the dealer. As stated above, the claim was made nearly a […]
Rule 86B restricts the utilisation of input tax credit available in the electronic credit ledger. Even though the supplier remits the full tax to the government, this rule restricts the recipient from utlising the credit to discharge the output tax liability in excess of 99%.
Section 9 of the CGST Act is the charging section. As per this section, there shall be levied a tax called the Central Goods and Services Tax on all intra-State supplies of goods or services or both
Understand Circular No. 171/03/2022-GST and its implications on fake invoicing. Get clarity on GST provisions with practical examples.
Explore the ebook by CBIC on the five years of GST implementation in India. Understand the economic unification and simplification of taxation from Ganganagar to Itanagar.
Understanding the impact of GST on educational institutions. Find out the tax implications and exemptions for education sector in India.
18/07/2022 से जिन उत्पादों पर जीएसटी दरें बढ़ाई गई है, उससे सरकार की मंशा साफ तौर पर दिख रही है कि:1. ज्यादातर जीएसटी की दरें 18% पर सरकार लाना चाहती है2. किसी भी उत्पाद और सेवा को करमुक्त नहीं रखना चाहती3. केन्द्र सरकार समझ गई है कि राज्यों को जीएसटी क्षतिपूर्ति का हर्जाना जारी रखना होगा नहीं तो राज्य बगावत भी कर सकते हैं
In re Teamlease Education Foundation (GST AAAR Karnataka) The limited issue for determination is whether the Appellant is acting as a ‘pure agent’ of the industry partner to the extent of reimbursement received towards stipend paid to trainees as part of the training agreement. In their appeal before AAAR, the Appellant has contended that the […]
The question ‘Whether ITC can be claimed on common services which arc utilized for both taxable as well as exempted supplies?’ is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGST Act.
AAAR held that activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street light etc. is liable to GST.
