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 guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 : 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 : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
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% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
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 ...
Allahabad High Court held that toll plaza receipts not mandatory for justifying actual physical movement of goods since e-way bill and tax invoice duly produced. Accordingly, order not justified in the eyes of law.
Karnataka High Court held that clinical trial to foreign service recipients is not liable to tax under GST since the place of recipient of the services provided by the petitioner is outside the territory of India. Accordingly, present writ is allowed.
The High Court set aside a GST garnishee notice where tax dues of one company were recovered from another independent entity. It held that recovery cannot be enforced against a company with no adjudication order or liability.
The issue is how suppliers can charge GST at 0.05% or 0.1% on export-linked supplies. The key takeaway is that the benefit is conditional and depends entirely on strict compliance with notifications.
The issue is what triggers GST liability. It is held that only transactions qualifying as “supply” under law are taxable, making supply the decisive test.
GSTN has made Table 3.2 of GSTR-3B non-editable with auto-population from GSTR-1/1A/IFF. The update ensures consistency in inter-State supply reporting and restricts corrections to prescribed amendment routes.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted, directing the taxpayer to pursue the statutory appeal without limitation objections.
The Kerala AAR held that while ITC on purchase of used vehicles is barred under the margin scheme, credit on repairs, refurbishment, and other business expenses remains admissible.
The ruling examined whether GST applies to centage charges collected for PMC services rendered to Government and local authorities. It held that such consultancy services qualify as pure services linked to constitutional functions and are exempt from GST, subject to conditions.
Explains how Section 65 assessments operate, the conditions for valid invocation, and why strict compliance with procedure and natural justice is mandatory.
