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 article explains how simplifying GST laws, rationalising returns, and improving the GST portal can significantly reduce compli...
Goods and Services Tax : GST Refund Annexure-B Utility: Key Challenges, GSTR-2B Validation Rules, and Legal Safeguards Explained for Exporters and Tax Prof...
Goods and Services Tax : Explore how AI is reshaping GST practice in 2026 through automation, GenAI, RAG tools and compliance workflows, while managing con...
Goods and Services Tax : The article explains why diesel in construction businesses is treated as consumable inventory and how GST exclusion increases proj...
Goods and Services Tax : Courts ruled that telecom towers remain movable goods because they can be dismantled and relocated, even when bolted to concrete f...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The High Court held that disputes involving factual examination and merits under Section 74 of the CGST Act must ordinarily be pur...
Goods and Services Tax : The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be ent...
Goods and Services Tax : The Rajasthan High Court held that refusal to hear the appeal on merits would cause grave prejudice where cancellation of GST regi...
Goods and Services Tax : The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Secti...
Goods and Services Tax : The Kerala High Court held that although the earlier communication was not a Section 74 notice, the subsequent GST DRC-01 notice p...
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...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
GSTN has replaced manual Annexure-B filing with a JSON-based automated validation utility linked directly to Form RFD-01. The new system introduces invoice-level checks, ITC classification, and automated validations for refund processing.
The article explains when businesses must file a GST Nil Return despite having no sales, purchases, or tax liability. It highlights the importance of maintaining GST compliance to avoid penalties and future filing issues.
The Andhra Pradesh High Court held that Customs authorities are responsible for levy and assessment of IGST on imported goods. The ruling has renewed debate over whether appeals should lie before GSTAT or CESTAT.
Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple financial years. The Court ruled that the law does not restrict GST notices to a single tax period.
The Karnataka High Court held that objections relating to an officer performing dual roles in audit and adjudication must be examined before merits are considered. The matter was remitted for fresh adjudication after jurisdictional findings.
The article highlights concerns over indefinite withholding of GST refunds under Section 54(11) due to absence of statutory timelines. It proposes periodic review and reauthorization mechanisms to balance taxpayer rights and revenue protection.
The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interest. The Court ruled that the State must compensate taxpayers for wrongful retention of money.
The article explains common GST audit objections relating to ITC, reverse charge liability, and turnover mismatches. It highlights that proper reconciliations, documentary evidence, and judicial precedents may help avoid demands and penalties.
The Delhi High Court held that frozen chicken supplied to the Indian Army was not exempt from GST because it was supplied in unit containers. The Court directed reimbursement of GST paid by the supplier along with interest for delayed payment.
The Telangana High Court refused to interfere with a GST demand order involving alleged misclassification of cargo transport services, holding that the petitioner should pursue statutory appellate remedies. The Court found no violation of natural justice.
