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 article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
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 : 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 Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
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.
