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 ...
The Calcutta High Court held that proceedings based on Rule 96(10) of the CGST Rules could not continue after the provision was omitted without any saving clause. The Court quashed the GST refund demand order passed after deletion of the rule.
The article explains new GSTN requirements making Ship-To GSTIN mandatory in E-Way Bills for Bill-To / Ship-To transactions from 15 June 2026. Unregistered delivery sites must be reported using URP.
The Court ruled that tax authorities could not rely on COVID-related extension of limitation granted by the Supreme Court to justify delayed revision proceedings. The impugned GST revision order was therefore declared time-barred.
The Karnataka High Court condoned a 60-day delay in filing a GST appeal and restored the matter for decision on merits. The Court relied on earlier decisions passed in similar circumstances.
The Allahabad High Court invalidated proceedings under Section 129 of the CGST Act after finding that only a chassis was being moved for refurbishment and no goods were loaded in the vehicle.
The Gujarat High Court set aside GST detention proceedings after finding that the final order was passed beyond the mandatory seven-day period prescribed under Section 129(3) of the CGST Act. The ruling reiterates that statutory timelines in detention cases must be strictly followed.
GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May 2026.
Supreme Court held that Input Tax Credit claims cannot be validated merely through invoices and cheque payments, requiring purchasers to prove genuine movement and delivery of goods.
GSTN has mandated the Ship To GSTIN field in Bill-To/Ship-To transactions to enhance traceability and reduce mismatches in goods movement. Businesses must now ensure accurate consignee details while generating e-Way Bills.
GSTN has made the Ship To GSTIN field compulsory for Bill-To/Ship-To e-Way Bills from 15 June 2026. Businesses using outdated ERP templates may face EWB generation failures unless systems are updated in time.
