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 : 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 : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
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...
The issue was whether lack of detailed charges invalidates a show cause notice. The Court found that the taxpayer’s detailed replies indicated understanding of allegations. The key takeaway is that effective response can negate claims of vagueness.
The court held that the impugned GST notifications were invalid as they curtailed limitation and were based on erroneous legal assumptions. The ruling clarifies that such arbitrary notifications cannot override statutory provisions.
The article argues that the GST entry uses a wide definition of device covering all solar-dependent equipment. It highlights that solar inverters meet this criteria due to their indispensable role.
The court held that delayed payment of penalty does not justify continued detention. Goods must be released if confiscation proceedings are not initiated.
The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rules establish detailed reporting, reconciliation, and fund transfer mechanisms to ensure accuracy and transparency.
The article highlights common GST filing errors such as mismatches and incorrect ITC claims. The key takeaway is that proper reconciliation and compliance can prevent penalties and scrutiny.
Section 8 clarifies how GST applies to bundled supplies by distinguishing between composite and mixed supplies. The classification directly impacts tax rates, making correct identification crucial for compliance.
Courts have ruled that Section 125 applies only where no specific penalty exists under GST law. Using it alongside other penalty provisions amounts to double penalisation and is legally unsustainable.
The law clearly prohibits penalties for minor breaches, yet officers continue imposing heavy fines on small taxpayers. Courts have repeatedly intervened, emphasizing proportionality and fairness in penalty imposition.
Excel-based GST Set-Off Tool aligned with 19 Feb 2026 advisory enables flexible IGST liability adjustment using CGST and SGST ITC, including RCM and opening ITC balances for accurate GSTR-3B computation.
