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 Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. Th...
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 ...
Explores how GST replaced manufacture and sale with “supply” as the sole taxable event, simplifying indirect taxation and reducing cascading effects.
GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interest. Taxpayers must self-assess and pay any additional liability.
A comprehensive analysis of ITC under GST, covering statutory conditions, blocked credits, supplier default issues, and landmark judicial interpretations shaping taxpayer rights.
The Bombay High Court held that a single show cause notice under Section 74 covering multiple financial years is impermissible. The ruling emphasizes that limitation and assessment under GST operate year-wise.
The analysis confirms that export of legal services qualifies as zero-rated supply under Section 16 of the IGST Act. Refund of unutilised ITC cannot be denied merely because domestic legal services attract RCM.
The Supreme Court held that refund under Section 54 of the CGST Act is not payable to the applicant if tax incidence was passed on. The amount must be credited to the Consumer Welfare Fund.
The AAR held that shaving foam and shaving cream are distinct products based on composition, packaging, and market understanding. Shaving foam falls under HSN 33071090 and attracts 18% GST.
The Authority rejected classification of plastic sterile aprons and shoe covers under garment heading 6210. It held that the products are plastic articles and fall under specific entries in Chapter 39.
AAR held that sun-cured, graded, and butted tobacco leaves remain “tobacco leaves” under HSN 240110 and attract 5% GST. Minimal manual processes do not alter their essential character.
The framework clarifies which GST officers can issue SCNs and adjudicate demands under Sections 73 and 74. Jurisdiction depends strictly on assigned functions and monetary limits.
