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 Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
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 High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily supported by documentary and digital evidence already seized. Custodial interrogation was found unnecessary.
he High Court held that parallel adjudicatory proceedings under GST are barred when one authority has already initiated action on the same subject matter. It directed Central and State authorities to coordinate in line with Supreme Court guidelines to avoid duplication.
The Court directed release of seized areca nuts upon deposit of Rs.5.23 lakh, noting the goods were perishable and ownership was undisputed. The deposit will abide by the outcome of the pending writ petition.
The High Court denied bail, citing the applicant’s significant and instrumental role in the alleged bribery conspiracy. Prior rejection and gravity of offence weighed against release.
GSTAT held that claims of increased royalty, rent, and commissions were unsupported by cogent evidence. The supplier failed to rebut the presumption that GST rate reduction must result in commensurate price cuts.
The Tribunal accepted DGAP findings that total profiteering was ₹5.20 crore, though ₹6.63 crore had already been passed on. Only ₹5.80 lakh remains payable to certain buyers.
Step-by-step guide to filing GST appeal under Section 107, covering limitation, pre-deposit, rectification, documents and drafting strategy.
GST Portal enables Rule 14A withdrawal option after GSTR-1 blocking under 3-day registration rule. Taxpayers can now initiate corrective action online.
Blocking of ITC Due to “Non-Genuine” Suppliers – Practical Challenges, Administrative Concerns & Need for Procedural Fairness The GST regime was conceptualised on the promise of seamless flow of input tax credit (ITC). Section 16 of the CGST Act lays down clear conditions for availing credit. However, in practice, a significant number of genuine taxpayers—particularly […]
Section 74A replaces Sections 73 and 74 to create a single demand mechanism from FY 2024–25. It covers both fraud and non-fraud cases with revised timelines and penalty relief.
