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...
Suraj Singh Vs Assistant Commissioner (Calcutta High Court) GST: Calcutta High Court Directs Assistant Commissioner To Grant Personal Hearing Before Passing Order Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the Assistant Commissioner of State Tax, Asansol Charge, dated 9th March, 2022 on the […]
Explore key insights from 7 recent GST Circulars issued on 06th July 2022. Understand changes in filing, penalties, fake invoices, and more from the 47th GST Council Meeting.
Provisions of time of supply of goods or services are governed by section 12 and 13 respectively, however, in case of change in rate, provisions of time of supply will be governed by section 14 of CGST Act, 2017. Before going on the provisions under section 14, it is important to understand meaning of few relevant terms
Explore a detailed analysis of the latest GST notifications issued by CBIC on 5th July 2022, implementing the recommendations of the 47th GST Council Meeting. Stay informed about changes to annual return filing, CMP-08 due dates, late fees waiver for GSTR-4, extended timelines for demand orders, amendments to CGST rules, and updates on GSTR-9 & 9C for FY 2021-22. Stay ahead with the latest GST developments.
Explore the latest GST updates from CBIC issued on 5th July 2022 (Notification No. 09/2022–Central Tax to No. 14/2022–Central Tax). Key changes include E-Cash ledger transfers, GSTIN balance transfers, restrictions on E Credit Ledger, Interest on wrongly availed ITC, GSTR 9 exemption for FY 2021-22, CMP-08 due date, late fees waiver for GSTR-4, extended period for Demand Order issuance, rules for erroneous refund recovery, declaration on non-e-invoice issuance, UPI & IMPS for GST payments, and updates on GSTR 9 & 9C relief for FY 2021-22. Stay informed about the latest GST developments.
Gujarat High Courts landmark decision (2022 (7) TMI 127) holds that a Show Cause Notice lacking material particulars is not valid in the eyes of the law. The court sets aside the SCN/Order, emphasizing the importance of adherence to natural justice principles.
Explore the complexities and concerns arising from the recent decision to tax non-ICU hospital room charges exceeding Rs. 5000 per day at 5%, as discussed in the 47th GST Council meeting. Understand the potential impact on healthcare services, billing practices, and compliance challenges.
GSTN can issue advisory in respect of IT process designed for return filing process. Further as the issue pertains to IT process design for filing process, the requirement of approval is not applicable.
Notification issued by Commissioner of State Tax – Exempts the registered person whose aggregate turnover in the financial year 2021-22 is upto two crore rupees, from filing annual return for the said financial year Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005 Notification issued by Commissioner of State Tax, under T.N.G.S.T […]
Stay informed with a summary of GST Notifications issued on July 5, 2022. Explore changes in compliance exemptions, due date extensions, and provisions of the Finance Act 2022.
