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 : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund rights relating to earlier tax periods. The Department was directed to decide the refund claims on merits.
The High Court held that a GST penalty order passed without issuing a prior show cause notice violates Section 75(4) of the CGST Act and principles of natural justice. The penalty was quashed with liberty to initiate fresh proceedings in accordance with law.
The Delhi High Court held that uploading an SCN only under the ‘Additional Notices’ tab without effective communication does not amount to valid service. The GST demand was quashed as the taxpayer was denied a fair opportunity to respond.
The Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takeaway is that specified actionable claims have been taxable since the inception of GST, with the 2023 amendments being clarificatory.
The Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on merits and that no valid ground for recall was established.
The Calcutta High Court granted the taxpayer an opportunity to reply after finding that the show cause notice was not received. The GST authority was directed to pass a fresh reasoned order after hearing the petitioner.
The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly conveyed the allegations and enabled the taxpayer to respond effectively.
The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and provides an effective statutory appellate remedy. The Court permitted the petitioner to file an appeal before the GSTAT within the prescribed window period after making the required statutory deposit.
The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective supplier cancellations. It argues that bona fide buyers with supporting documents should not face demands without independent verification and proper hearing.
GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings under Section 74. The Tribunal emphasized that the department must first verify records, undertake reconciliation, and prove fraud or suppression.
