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 Bill introduces relief on post-supply discounts, export taxation, refunds and intermediary services. It also simplifies customs procedures and expands automation to reduce compliance friction.
Limited but impactful GST amendments streamline valuation, refunds, and dispute resolution. The key takeaway is reduced litigation and faster cash flow for exporters and manufacturers.
The Budget shifts intermediary services to a recipient-based place of supply and extends provisional refunds to IDS. The key takeaway is alignment with destination-based GST and improved liquidity.
The High Court set aside a GST demand after finding that no personal hearing was granted under Section 75(4). The ruling reiterates that adverse GST orders cannot be passed without following mandatory hearing requirements.
The Court held that the petitioner suppressed the fact of an earlier withdrawn writ challenging the same order. The petition was dismissed with costs and limited relief granted only for statutory application.
The Court held that issuing two interest demands for delay in filing GSTR-3B for the same period amounted to duplication and double taxation, and quashed the second order.
The issue arose where cancellation relied on grounds not stated in the show cause notice. The court ordered merits adjudication after restoring the appeal with costs.
The Court refused to interfere with ex-parte GST orders where the taxpayer failed to reply or attend hearings. Blaming a professional advisor was held insufficient to bypass statutory procedure.
Provisional refunds for inverted duty structures and removal of refund thresholds for exports improve working capital. The amendments strengthen liquidity and support small and mid-sized exporters.
The Court held that the extended limitation period under Section 74 was prima facie invoked only for specific ITC allegations and not for all demands. Recovery was stayed as most claims appeared to fall outside the extended period.
