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 this Article we are going to see few common mistakes committed by tax payers in GST. These mistakes are general and can be beneficial if avoided.
In re Oswal Industries Ltd (GST AAAR Gujarat) The Advance Ruling No. GUJ/GAAR/R/25/2020 dated 09.07.2020 by holding that M/s. Oswal Industries Ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 […]
Setup of ‘GST Refund Help Desk’ in the office of Pr. CCA, CBIC 1. The office of Pr. CCA, CBIC has setup a ‘GST Refund Help Desk’ for addressing payment related problems faced by the taxpayers. Contact details of the Help Desk is as under: Name of Nodal Officer : Ms Anita Rawat, Accounts Officer […]
Time limit for Revocation Application against cancellation of registration is restricted to Ninety days: Though the time limit for filing the revocation has been increased from 30 days to 90 days, however, still the tax payers are rendered remedy less after the expiry of 90 days.
HC held that the service provided by the petitioner i.e., leasing out residential premises as hostel to students and working professionals is covered under Entry 13 of Notification No.9/2017 dated 28.09.2017 namely ‘Services by way of renting of residential dwelling for use as residence’ issued under the Act. The petitioner is held entitled to benefit of exemption notification.
Effective from Jan 2022, the tax payer has certain restrictions on availing his eligible Input Tax Credit in his GSTR3B as notified by CBIC, vide Notification 39 dtd 21.12.2021 The CBIC has amended the Section 16 by inserting a new subclause 16(2)(aa) as under: (aa) the details of the invoice or debit note referred to […]
Export Oriented Units Scheme 1981 The Export Oriented Units (EOU) scheme was introduced to boost exports, increase foreign exchange and create employment in India. The EOU scheme is complementary to the scheme for Free Trade Zone, Export Processing Zone. In this article, we look at the Export Oriented Units scheme in detail. Export Oriented Units: […]
In re Waterhealth India Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Waterhealth India Private Limited, Hyderabad, (36AAACW5652P1ZQ) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 16.02.2022. However, in the reference 5th cited, M/s. Waterhealth India Private Limited, have informed through […]
In re Achampet Solar Private Limited (GST AAR Telangana) Whether liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning, qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST? In the case of the applicant, liquidated damages are imposed for covering the loss of revenue […]
Ezzy Electricals Vs State of Gujarat (Gujarat High Court) HC held that if the writ applicant is otherwise entitled to claim the Input Tax Credit under Section 18(1)(c) of the Act, a technical glitch in the portal should not deprive him of such a claim. It was within the capacity of the department itself to […]
