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 proposed GST amendments simplify post-sale discount rules, expand refund benefits, and correct place-of-supply provisions. The changes aim to reduce litigation, improve cash flow, and align GST with global practices.
The Budget proposes removal of Section 13(8)(b), ending supplier-location-based taxation for intermediary services. The key takeaway is that exports will become zero-rated while imports will attract GST under RCM.
Gross GST collections touched ₹1.93 lakh crore in January 2026, supported by robust growth in IGST from imports. The figures indicate steady tax buoyancy despite higher cumulative refunds.
Even after the sunset clause, anti-profiteering obligations continue through tribunals and policy directions, leaving businesses exposed to uncertainty due to the lack of clear methodology.
Appellate authorities could not summarily dismiss applications without verifying the actual submissions made by the taxpayer as for service exporters, FIRCs and BRCs were the gold standard for proving that services were exported, and proceeds were realized in convertible foreign exchange.
This article examines how GST enforcement shifts the burden of supplier failures onto bona fide buyers. The key takeaway is that courts consistently hold recovery must be made from defaulting suppliers, not compliant recipients.
GST law continues to deny ITC on buildings and civil structures used in manufacturing. This significantly increases capital costs despite their essential role in business operations.
A trade notice outlines multiple GST system upgrades including audit case management, refund processing improvements, and new registration features. The update also introduces enhanced search functions and automated compliance tools.
GST law bars returns after three years, but an approval-based unbarring facility offers limited relief. Filing is possible only with officer approval and strict timelines.
The GST portal now adjusts interest using minimum cash ledger balance during delays. Taxpayers must still verify and self-compute the final interest liability.
