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...
In re PSK Engineering Construction & Co. (GST AAAR Tamilnadu) Question Raised 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai. 2. […]
In supersession of this department’s notification no. F-A-3-08-2018-1-V(43) Bhopal, dated 24th April, 2018 as amended from time to time, hereby notifies that no E-way bill is required to be generated for the movement of the goods as mentioned in the Table below :-
CBI Conducts Searches At 5 Locations; Recovers Rs. 28 Lakh (Approx) Cash From Premises of Senior Intelligence Officer In Bribery Case of Rs. 60 Lakh CBI has conducted searches at 5 locations at the premises of accused situated in Delhi, Haryana and Uttar Pradesh in connection with bribery case against the accused including Senior Intelligence […]
Parekh Plastichem Distributors LLP Vs Union of India (Gujarat High Court) The plain reading of Section-56 of the Act would indicate that if any tax, which is ordered to be refunded under Sub-section (5) of Section-54 to any applicant, is not refunded within sixty days from the date of receipt of the application under Sub-section […]
On receipt of application for revocation of cancellation of registration, the proper officer shall pay a visit to the POB of the taxpayer in order to ensure that the taxpayer is in genuine business from his premises. This will ensure that the revocation is not done in the ease of non-existent / non-genuine tax payer.
According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act.
In re Gujarat State Road Transport Corporation (GST AAR Gujarat) GSRTC entered agreement with M/s Ashapura Trade and Transport Private Limited (hereinafter referred to as Ashapura) to provided space in its buses, on top of the bus as well as in bus cabin, for transporting parcels of Ashapura. The parcels booked by Ashapura and transported […]
In re SOM VCL(JV) (GST AAR Tamil Nadu) Q1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18% A1. The execution of works contract service for construction of residential quarters to the employees of Kudankulam […]
In re Vaighai Agro Products Limited (GST AAR Tamil Nadu) As per Section 98(2) of the CGST Act, 2017, any application for advance ruling involving questions already pending or decided in any proceedings in the case of the applicant under any of the provisions of this Act shall not be admitted. In the applicant case, […]
CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 which contains Relevant statutory provisions (Section 61- Scrutiny of returns, Rule 99-Scrutiny of returns), Basis for Selection of GST returns for scrutiny, Proper officer for scrutiny of returns, Scrutiny Schedule, Process […]
