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 Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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% ...
CGST Ghaziabad unearthed GST evasion of approx Rs 37 Cr. linked with availment of fake ITC through chain of non-existent firms. Subsequent to this, the proprietor of the firm was arrested. Further investigations are underway. PRESS NOTE ONE PERSON ARRESTED IN CASE, OF FRAUDULENT AVAILMENT OF ITC OF RS. 37.14 CRORES ON THE BASIS OF […]
What is QRMP Scheme in GSTR ?? Quarterly return Monthly Payment Scheme proposed by government for the registered person who is required to furnish a return in FORM GSTR-3B, and who has an aggregate turnover of up to 5 crore rupees in the preceding financial year. Further in case the aggregate turnover exceeds five crore […]
The Finance Bill 2021 has proposed two major amendments in the Integrated Goods and Services Tax Act, 2017. Both the amendments relate to the provisions of section 16 of the IGST Act, 2017 concerning zero rated supply. The present article briefly explains the said amendments carried out vide Budget 2021. Amendments to the definition of […]
When a statement recorded under Section 70 under the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) is relevant and admissible? Section 136 of CGST Act, 2017 pertains to the relevancy and admissibility of statements made and signed in response to the summons issued under Section 70 during the course of any inquiry […]
1. Issue of show cause notice for giving sufficient and meaningful opportunity of hearing , is the essential precondition for every adjudication proceeding . In fact show cause notice is statutory requirement which should be complied with to satisfy principle of natural justice. It is foundation of matter of levy of tax , interest and […]
N.M.D.C. Vs Authority For Advance Ruling (Karnataka High Court) It is provided categorically under the CGST Act that no delay can be condoned after expiry of 30 + 30 days period. No such contingency was involved in the aforesaid case. Not only this, the doctrine of merger is not applicable in the facts and circumstances […]
State Of Karnataka Vs Deccan Mining Syndicate Pvt. Ltd. (Karnataka High Court) The prescribed authority in order dated 31.03.2016 accepted the books of accounts in entirety, which was produced by the respondent. The prescribed authority before passing the order dated 31.03.2016 has not conducted any independent enquiry and has not noted any other material which […]
In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh) Q. What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)? The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 […]
In re Hotel Sandesh Private Limited (GST AAR Karnataka) What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden? The applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden, Mysuru is […]
In re Sarangapani Jayakumar (GST AAR Karnataka) The applicant has filed application through online ARA-01 Portal on 21-02-2020. However, the applicant has filed physical copy of the application along with a letter dated 29.01.2021, requesting this authority to permit them to withdraw their application for advance ruling due to the current pandemic situation created by […]
