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...
CBI has arrested a Superintendent, CGST & Central Excise, Bhopal (Madhya Pradesh) for demanding & accepting bribe of Rs. Two lakh from the Complainant.
Extension of timelines granted by Hon’ble Supreme Court vide its Order referred above is applicable in respect of any appeal which is required to be filed before the Joint Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws.
Ahilya Chamber of Commerce & Industry has made a representation to Chairman of GST Council on GST Input Tax Credit Issues and requested that 4 criteria as originally prescribed in Section 16(4) of CGST Act, 2017 should be necessary for tax payer to avail credit of Input Tax and all other hindrances should be removed. […]
Request for Expression of Interest (EOIs) for Empanelment of Chartered Accountants/ Chartered Accountant firms/ Cost Accountants/ Cost Accountant firms for Special Audit of GST registered persons under Section 66 of the Kerala State Goods & Services Tax Act, 2017
Shree Basant Bhandar Int Udyog Vs Union of India (Rajasthan High Court at Jodhpur) Learned counsel for the petitioner has submitted that as per the decision of the Hon’ble Supreme Court rendered in the case of India Cement Ltd. Etc. Vs. State of Tamil Nadu Etc., reported in AIR 1990 SC 85, the royalty is […]
In re Cosmic Ferro Alloys Limited (GST AAR West Bengal) Questions Raised Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered […]
E-Invoice or electronic Invoice is a system in which B2B/ Credit Note/ Debit Note & Exports Invoices are authenticated electronically by GSTIN portal. Said Invoices are transmitted to GSTIN portal & an Identification Number will be issued against the Invoice which is known as ‘Invoice Reference Number’ or ‘IRN’ Number.
This Article deals with the nuances of the GST framework for Export Trade viz a viz the challenges laid down while adhering to the Accounting Standard AS 9 – Revenue Recognition and 11 – The Effects of Changes in Foreign Exchange Rates
In re Medreich Limited (GST AAR Karnataka) AAR observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned supra it is […]
Determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term ‘shall’, is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination of place of supply, is beyond the scope of advance ruling. This authority, therefore, cannot answer the first question in the application.
