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 : Nine years after GST, the article reviews higher revenue and taxpayer growth while calling for simpler compliance, fewer notices a...
Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
Goods and Services Tax : Learn GST treatment, GSTR-1 and GSTR-3B reporting, accounting entries and Section 9(5) compliance for restaurant, liquor and ECO s...
Goods and Services Tax : Telangana HC directed separate DRC-07s and temporary registration to enable an unregistered Managing Director to exercise the stat...
Goods and Services Tax : Bombay HC held that a corporate guarantee without consideration is not a taxable supply under the CGST Act and quashed the summons...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Calcutta HC set aside GST registration cancellation for non-filing of returns, subject to filing pending returns and payment of ta...
Goods and Services Tax : Telangana HC declined to entertain an SEZ IGST refund challenge and permitted the petitioner to pursue a statutory appeal within t...
Goods and Services Tax : Telangana HC declined to interfere with a GST registration cancellation show cause notice and directed the authority to conclude t...
Goods and Services Tax : Telangana HC set aside GST refund rejection orders and remanded the matters for fresh consideration after hearing the petitioner w...
Goods and Services Tax : Madras HC set aside IGST refund rejection based on Circular No. 37/2018 and directed fresh consideration under the statutory provi...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
The GSTAT workshop clarified that appeals can be filed electronically without submitting physical records or paper books. The key takeaway is a significant reduction in procedural burden and greater ease of compliance for taxpayers.
The Kerala High Court declined to continue proceedings after being informed that a final order under Section 130 of the CGST Act had already been passed. The Court held that the petitioner must pursue the remedies available against the final order.
The Kerala High Court set aside an order denying GST input tax credit for delayed return filing. The Court held that returns filed before 30.11.2021 required reconsideration under Section 16(5) of the CGST Act.
The assessment was based on four discrepancies: reconciliation issues between GSTR-1 and GSTR-3B, input tax credit (ITC) mismatch between GSTR-3B and GSTR-2A, declaration of ineligible ITC, and invalid ITC under Section 16(4) of the GST Act.
The Kerala High Court held that a single show cause notice and adjudication order covering multiple assessment years is not legally sustainable. The impugned order was quashed with liberty to issue separate notices for each year.
The Madras High Court held that a supplier claiming GST exemption must prove that water was supplied through tankers and not as packaged drinking water. The assessment order was set aside and remanded for fresh consideration.
The Telangana High Court held that an assessment order dated 02.09.2024 for FY 2019-20 was time-barred because the statutory deadline expired on 31.08.2024. The Court ruled that limitation affects jurisdiction and set aside both the assessment and appellate orders.
The article examines whether merely uploading notices on the GST portal amounts to valid service under Section 169 of the CGST Act. Recent High Court rulings have emphasized actual or constructive communication and natural justice.
The Karnataka High Court quashed the order rejecting revocation of GST registration because documents submitted by the taxpayer were not considered. The matter was remanded for fresh adjudication after a personal hearing.
The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine the validity of statutory ‘H’ Forms. The Court directed the taxpayer to approach the Assessing Authority instead.
