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 Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
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 ...
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.
The High Court set aside a GST demand where no show cause notice or hearing opportunity was given. The ruling reiterates that adjudication without due notice violates natural justice.
The court held that ITC disallowance under Section 16(4) became unsustainable due to retrospective statutory amendment and remitted remaining issues for fresh adjudication with conditional pre-deposit.
The High Court upheld dismissal of a GST appeal where the appellant failed to substantiate reasons for delay. The ruling reiterates that condonation requires proof of sufficient cause, not mere assertions.
The court accepted medical treatment as an explanation for failure to file appeal in time but found it insufficient without conditions. The ruling underscores that relief can be granted while balancing procedural discipline through costs.
The court addressed denial of a GST refund arising from repeated deficiency memos on a leasehold transfer. It held that the refund must be processed promptly upon application, reinforcing accountability of tax authorities.
The High Court set aside GST registration cancellation where fraud was alleged without evidence or particulars. It held that vague notices and bald orders violate natural justice.
The law now permits deduction of post-supply discounts even if decided later. This eases commercial flexibility and reduces valuation disputes.
