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 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 : The Delhi High Court held that directing GST authorities to provide seven days' prior notice before coercive action does not amoun...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
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 ...
The Bombay High Court held that cancellation of GST registration without granting an opportunity of personal hearing violated principles of natural justice. The cancellation and revocation rejection orders were quashed and remanded for fresh adjudication.
The Karnataka High Court held that the three-month period for filing a waiver application under Section 128A was directory and not mandatory. The Court quashed rejection of the waiver application that had been dismissed solely on the ground of delay.
The growing dispute over denial of Input Tax Credit due to supplier non-payment of tax has now reached the Supreme Court. The issue centres on whether bona fide buyers can lose ITC despite genuine purchases and proper documentation.
The Court held that an advocate filing GST appeals and adopting a legal interpretation on behalf of a client cannot be prosecuted for conspiracy merely for performing professional duties.
The Madhya Pradesh High Court held that a writ petition was not maintainable where the assessee failed to file a timely statutory appeal and did not comply with the mandatory GST pre-deposit requirement. The Court also noted that notices uploaded on the GST portal could not be ignored.
Karnataka High Court held that GST proceedings initiated for FY 2021-22 were without jurisdiction because the Joint Commissioner lacked valid authority to assign proceedings beyond the permitted period.
The Supreme Court refused to interfere with the Delhi High Court order quashing a GST demand passed under Section 73 due to violation of natural justice. The High Court held that granting less than one effective working day to respond to voluminous documents was not a meaningful hearing.
The Rajasthan High Court held that a GST penalty order without a DIN was still valid because it contained a verifiable Reference Number (RFN) retrievable through the GST portal. The Court ruled that portal upload, email, and postal service satisfied statutory communication requirements.
The Court ruled that absence of quantified interest and penalty in a GST show cause notice does not by itself invalidate proceedings under the CGST Act. Taxpayers were directed to pursue the statutory appellate remedy instead.
Patna High Court held that denial of personal hearing after the taxpayer specifically requested it in writing violated Section 75(4) of the BGST Act and principles of natural justice.
