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 Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
The GST framework has expanded nationwide adjudication powers for DGGI cases through Notification 27/2024. Additional and Joint Commissioners under 23 specified Commissionerates can now adjudicate DGGI-issued notices across India, widening centralized enforcement authority.
The Karnataka High Court ruled that clinical-trial and pharma R&D services to foreign clients qualify as export of services. It held Notification 04/2019–Integrated Tax to be clarificatory and retrospective, thereby quashing GST demands for the pre-notification period.
GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns and Aadhaar authentication are mandatory pre-conditions.
From 1 February 2026, most tobacco products attract 40% GST with excise-based levies replacing compensation cess. GST will now be computed on MRP instead of transaction value.
The High Court set aside an ex parte GST order after finding lack of proper service and denial of hearing. It held that mandatory opportunity under Section 75 must be granted before adverse determination.
The Court held that CBIC Master Circulars require mandatory pre-consultation before issuing high-value excise/service tax demands, even where extended limitation for alleged fraud is invoked. Notices issued without compliance were quashed.
The Court held that Section 73 does not prohibit issuance of multiple show cause notices for the same tax period when they address different discrepancies. Only overlapping demands on identical facts are impermissible.
Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can no longer issue notices under Sections 73 or 74 for these periods.
The introduction of GST transformed India’s fiscal federalism by centralizing indirect taxation under a unified framework. While promoting cooperative decision-making through the GST Council, it reduced states’ independent taxing powers.
The Tribunal held that when fraud allegations under Section 74 fail, the matter must be remitted to the original proper officer under Section 75(2). The appellate authority cannot itself re-determine tax liability under Section 73.
