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 : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...
Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...
Goods and Services Tax : The Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. Th...
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 ...
The Court refused to entertain a writ petition in a case alleging fraudulent ITC through bogus firms, holding that complex factual disputes must be examined in statutory appeal under Section 107 of the CGST Act.
The Calcutta High Court set aside cancellation of GST registration, noting it was based solely on non-filing of returns for six months. The Court granted the taxpayer four weeks to file returns and clear dues for restoration.
From 1 January 2026, GST becomes a system-driven regime with mandatory validations and irreversible deadlines. Businesses must ensure strict compliance to avoid return blocks and registration disruptions.
The Court held that there is no provision for deducting GST, incentive advance, or festival advance from retiral dues and directed full payment without deductions.
Holding that GST registration is not confined to individual districts, the Court ruled that the eligibility condition lacked rational nexus with procurement objectives. The clause was struck down as unconstitutional.
The High Court granted bail in a ₹35 crore GST evasion case, noting the petitioner’s voluntary deposit of ₹1.25 crore and medical grounds, subject to strict conditions.
GSTN has introduced auto-computation of interest and auto-population of liability breakup in GSTR-3B from January 2026. The update strengthens system-based compliance and limits manual discretion in interest reporting.
The High Court held that invocation of Section 74 is invalid where the show cause notice lacks specific allegations of fraud, wilful misstatement, or suppression of facts. Without recorded findings of mens rea, proceedings are without jurisdiction.
Luxury cars attract 28% GST plus up to 22% Compensation Cess, pushing the tax burden near 50%. The analysis explains whether this structure is justified as fiscal policy or risks becoming economically excessive.
Input Tax Credit, intended as GST’s backbone, has become a major litigation driver due to strict conditions like supplier tax payment requirements and procedural mismatches. Courts continue to grapple with whether bona fide purchasers should suffer for supplier non-compliance.
