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 Gauhati High Court granted bail to Mukesh Agarwal, accused of Rs. 15.2 Cr GST evasion, ruling his arrest illegal. The DGGI failed to issue mandatory pre-arrest notice under BNSS (S. 41A CrPC equivalent), violating Supreme Court guidelines in Arnesh Kumar and Satender Kumar Antil, confirming procedural compliance is vital even under the special CGST Act.
Karnataka High Court directs refund of ₹10 crores collected during GST search, holding the payment involuntary and not valid under Section 74(5) of the CGST Act.
GST Rule 86B mandates taxpayers with over Rs.50 lakh monthly taxable turnover to pay a minimum of 1% of their liability in cash, limiting ITC usage to 99%. Non-compliance risks registration cancellation. The rule faces legal challenge.
Bombay HC held that clubbing several financial years in a single show cause notice is not permissible under CGST Act, 2017. Each tax period must be assessed separately, making consolidated notices without jurisdiction.
CBIC’s clarification confirms that eligible Sikkim units can claim BSS refunds based on actual value addition instead of the capped rates in Para 5.8, effectively ending disputes raised by the GST authorities.
Understand GST Rule 86B, its 1% cash payment rule, applicability, exceptions, calculation steps, and impact on businesses exceeding ₹50 lakh monthly turnover.
Finance Ministry notifies phased schedule for GSTAT appeals under Section 112. Appeals to be filed online at efiling.gstat.gov.in in stages till June 30, 2026, to prevent system overload.
The Supreme Court dismissed Arham Infra Developers’ petitions against GST assessments, holding that alternate statutory appeals under Section 107 of the CGST Act must be exhausted before invoking writ jurisdiction.
These Public Interest Litigations are filed by the petitioners substantially seeking the relief of including the petrol and diesel under the GST regime so as to achieve a harmonized national market as contemplated under Article 279 (A) of the Constitution of India.
CBIC assigns proper officers and sets monetary limits for tax determination (Sec 74A) and penalty (Sec 122) under CGST Act. Officers’ jurisdiction depends on tax amount.
