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 : Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is a...
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 : 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...
Summary of nine IGST notifications from September 2025: New rate schedules (5% to 40%), IGST exemption for goods, service rate revisions, and e-commerce tax rules.
GSTAT launched on 24th September 2025 offers a specialized, technology-driven forum to resolve GST disputes efficiently, ensuring consistency and predictability for taxpayers.
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a writ petition filed eight months late. The Court held that statutory appellate remedies cannot be bypassed when the case does not involve jurisdictional issues or violation of natural justice.
Summary of CGST amendments (Sept 2025): Rs.2 Cr annual return exemption, provisional refund curbs, faster RFD-04, and revised GST Appellate Tribunal procedures.
Summary of CGST rate notifications (Sept 2025): New rate schedules, full tax exemptions on goods, revised concessional rates, and ECO tax rules for local delivery services.
Gujarat High Court held that post approval of resolution plan, there could be no occasion whatsoever for department to issue notices. Accordingly, GST notices issued alleging wrong claim of ITC quashed and set aside.
Section 16(2)(c) of the CGST Act makes Input Tax Credit (ITC) conditional on the supplier actually paying the tax to the government. Judicial precedents from High Courts emphasize that a buyer’s bona fide claim can’t be denied solely due to the supplier’s default, especially without proving fraud or collusion.
GST 2.0 cuts tax on packaged food to 5% and exempts staples like bread, milk, and paneer from Sep 22, 2025, aiming for price reductions and demand volume growth in the FMCG sector.
Summary of GST Rule 89(5) for Inverted Duty Structure refund: Formula, eligibility for ITC on inputs only, and process for filing FORM GST RFD-01 claim.
Notification 02/2025-Compensation Cess (Rate) amends the GST compensation cess schedule, substituting the rate with “Nil” for specified items from September 22, 2025.
