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 The Varachha Co Op Bank Ltd [Advance Ruling No. GUJ/GAAR/R/37/2021 dated July 30, 2021], M/s. The Varachha Co Op Bank Ltd (Applicant) having undertaken construction of their New Administrative Office has sought an Advance Ruling on applicability of Input Tax Credit (ITC) on Services like Central Air Conditioning Plant, New Locker Cabinet, Lift, […]
Association of Diplomate of National Board Doctors (Petitioner) has filed the current writ petition for quashing of Notification imposing of 18% Goods and Services Tax (GST) on fee deposited by Diplomate of National Board (DNB) students.
In re Green Cleaning Solutions (GST AAR Uttarakhand) 1) The contract for supply of manpower for managing solid waste does not come under the definition of ‘Composite supply of Goods and Service’ at Entry No. 3A of Chapter 99 as mentioned in notification number 12/2017 – Central Tax (rate) dated 28th June 2017 as amended by Notification […]
Are CGST officers required/allowed to wear uniforms? Immediately after GST came into force, on 13.07.2017, a RTI question was asked, Under which Rule of GST or otherwise Central Excise officers are wearing uniform after 01.07.2017?
Press Release by CGST Agra Commissionerate regarding busting of of fake invoice racket evading tax of Rs. 32.56 crores of GST. Total 4 persons arrested Press Release Dated: 19.08.2021 Acting upon the intelligence developed by Anti-Evasion Branch of CGST Agra, an investigation was initiated against M/s G.S. Traders (GSTIN-09BRCPG1186M1ZJ) Agra, whereby it was found that […]
An interesting tug-of-war between the taxpayer and Government is already emerging and likely to escalate over coming years on the issue of applicability of interest rate @18%/24% p.a for non-reflection of Input Tax Credit in GSTR-2A/GSTR2B.
GST Law’s backbone is the free flow of input credit. This allows for tax-free transactions and eliminates cascading effects. Section 17(5) of 2017 CGST Act defines certain Goods and Services as Blocked Credit. This means that a taxable person cannot claim Input Tax Credit ( ITC ) for the goods or services listed under section 17(5) of the CGST Act 2017.
The enactment of GST Law has marked 4 years and yet the most buzzing issue that has always been in talks is Transitional Credit be it the availment or the retrospective amendment of Section 140 or the refund of the cess. Of late various rulings/judgements have come into picture on the issue of refund of […]
United Construction Co. Vs Union of India (Delhi High Court) 1. Delhi HC has issued notice and directed the Secretary, Revenue to file an affidavit as to why FORMS GSTR-2 and GSTR-3 have not been made operational despite the CGST having come into force four years ago. 2. The High Court noted that non-uploading of […]
Article explains Who can cancel the GST Registration, Reason for cancellation of GST registration, Procedure for cancellation of the registration, Cancellation of GST registration by tax officer, Liabilities arise on a registered person due to cancellation of GST registration and Revocation of Cancellation of registration. Cancellation of GST Registration Who can cancel the GST Registration […]
