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 increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
The Court held that disputed factual issues must be examined through the statutory appellate mechanism and dismissed the writ appeal, directing the appellant to pursue the remedy under the GST Act.
GST is a civil tax law, interspersed with colours of criminal provisions. For taxpayers and tax official, the tax compliance and collection are key provisions. However, in case of confrontation, there are possibilities of using the provisions of Bhartiya Nagarik Suraksha Sanhita (BNSS) along with PMLA with the criminal provisions in the GST law. In […]
Court held that tax authorities cannot refuse ITC refund to SEZ units merely because related precedent is under challenge. Until reversed, Britannia remains binding and must be followed.
Court held that Section 74 proceedings cannot be initiated when tax and interest are paid before issuance of notice under Section 73(5). The ruling confirms that premature invocation of Section 74 is without jurisdiction.
Learn the major updates in GSTR-9 and GSTR-9C for FY 2024-25, including new ITC reporting tables, cross-year tracking, and audit-focused compliance.
Learn how to accurately report Input Tax Credit in Tables 6 and 8 of GSTR-9, including availed, reversed, and reclaimed ITC for the financial year.
Explains how GST simplified taxes, reduced cascading, and boosted digital compliance while highlighting persistent hurdles like filings, rule changes, and cash-flow strain.
Allahabad High Court held that filing of writ petition only with intent to evade pre-deposit of 10% as provided in Goods and Services Tax Act is incorrect. Accordingly, petition is misconceived and is dismissed.
A GST demand and recovery order was invalidated as the issuing officer acted beyond jurisdiction. The matter is remitted to a new officer for reconsideration. This ensures fair process and proper application of the law.
Introduction In GST litigation, Section 107 of the CGST Act, 2017 creates an uncommon situation: both the taxpayer and the department can file a first appeal. This is a sharp departure from the Income-tax Act, where only the assessee can initiate a first appeal. The result? An environment where even a favourable order for the […]
