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 Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
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 : 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 Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
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% ...
With the object of giving boost to Indian Economy and to give another opportunity to GST Dealers whose GST Registration has been cancelled Suo-Motto by GST officer due to non filing of GST returns for a specified period but dealer want to revoke their cancelled GST Registration, GST Department has introduced a new scheme, so […]
This office is conscious of the procedure required to be followed by it to recover and will initiate the recovery proceeding with issuance of show cause notice, working of interest calculation and further actions as per provision of law. There is no intention of this office to directly recover interest under Section 50 of the CGST / MGST Act, 2017.
National Anti-Profiteering Authority (NAA) finds no violation of Anti-Profiteering provisions in construction service. Benefit of ITC not availed post-GST.
Shri M. Srinivas Vs Director General of Anti-Profiteering (NAA) Respondent has contravened the provisions of Section 171 (1) of the CGST Act, 2017. However, since, the penalty prescribed under Section 171 (3A) of the CGST Act, 2017 for violation of the above provisions has come in to force w.e.f. 01.01.2020 and the infringement pertains to […]
Ratish Nair Vs Man Realty Ltd. (NAA) In this case Respondent has not passed on the benefit of input tax credit to his buyers w.e.f 01.07.2017 to 30.09.2018 and hence, the Respondent has violated the provisions of Section 171(1) of the CGST Act, 2017. It is also revealed from the perusal of the CGST Act […]
Pranesh Pathak Vs Bhutani International Medicos (NAA) Since, no penalty provisions were in existence between the period w.e.f. 27.07.2018 to 31.03.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING APPELLATE AUTHORITY […]
NAA Order: Respondent violated CGST Act by not passing GST rate reduction benefits. No penalty for violation of Section 171 (1) between 15.11.2017 to 31.03.2018.
In re Trucity Developers LLP (GST AAR Rajasthan) Q. Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017 read with clause No. 5 of schedule III? A. We observed that, authorized signatory […]
In re Jeet & Jeet Glass and Chemicals Pvt. Ltd (GST AAR Rajasthan) The activity carried out by the applicant by making bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles (2.5 Ton capacity) of Chapter heading 87 of the Customs […]
I am informed that all the formations of CBIC have now been on-boarded and are live on e-Office. We are one of the few services that has operationalised this application on an All India basis. Senior officers should ensure a smooth and successful transition to this innovative system. I am sure a nudge by senior management would see all zones adapting to this new way of work in a short time.
