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 ...
Finance Ministry revises IGST rules; new notification updates the definition of “Nominated Agency” effective from November 1, 2025.
GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to Lists 13, 14, and 15 of Customs Notification No. 45/2025. This change takes effect from November 1, 2025.
Ministry of Finance amends UTGST (Rate) notification, aligning definition of ‘Nominated Agency’ with Lists 13, 14, and 15 of new Customs Notification 45/2025.
The Madhya Pradesh High Court set aside an Appellate Authority’s order by clarifying the calculation of the four-month limitation period for filing a GST appeal under Section 107 of the CGST Act, 2017. The judgment confirms that the first day is excluded, the period is calculated in ‘months’ (not days), and the corresponding date rule applies, validating an appeal filed on the last day of the extended grace period.
Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even if initial claim was later allowed on appeal.
Bombay HC rules pre-show cause consultation is mandatory before issuing service tax SCNs above ₹50 lakh; SCNs without it are liable to be quashed.
Jharkhand High Court dismisses bail in case of fraudulent availment and passing of fake GST Input Tax Credit, holding the offence as a serious crime affecting national economic health.
A deep legal debate on whether Explanation (ii) to Section 22 of the CGST Act excludes the turnover of both registered and unregistered job workers. The discussion contrasts strict textual interpretation with purposive reasoning to reveal why the phrase by a registered job worker leaves no room for expansive reading.
Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate remedy in cases of fraudulent availment of Input Tax Credit, emphasizing proper legal recourse.
Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records are not considered and further petitioner has duly complied with provisions of rule 89(2)(c) of the GST Rules. Accordingly, petition is allowed and order is quashed.
