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 ...
Delhi High Court confirms GST Appellate Authority’s full power under Sec. 107(11) to re-adjudicate refund claims, consider new evidence, and prevent inconsistent, piecemeal orders.
Delhi HC rules provisional attachment of bank accounts under GST is unsustainable and must be set aside once the taxpayer files an appeal and makes the mandatory pre-deposit under Section 107(6).
The Gujarat High Court ruled in MC Bauchemie that a discrepancy between E-way bill turnover and GSTR-9 turnover is insufficient alone to invoke GST demand proceedings under Section 73. Authorities must establish fraud, willful misstatement, or suppression to assume jurisdiction.
Analysis of key features of a good indirect tax law, India’s GST framework, global VAT benchmarks, case studies, and compliance lessons for businesses.
Bombay HC ruled that the omission of GST Rules 89(4B) and 96(10) nullifies all pending proceedings, as the repeal lacked a savings clause. Exporters get relief on refund claims.
GST rate reductions or exemptions require careful ITC management. Learn rules for utilizing existing credit, mandatory reversal for nil-rated goods, and applying the correct rate using time of supply.
India rolls out GST 2.0 on 22 Sept 2025, moving to two main slabs (5% & 18%). The reform zero-rates essentials, lowers costs for many sectors, and simplifies compliance.
ASMT-10 issuance under GST Section 61 is mandatory before SCNs (73/74) for return discrepancies. It offers taxpayers a chance to rectify and halt further proceedings.
Gujarat High Court held that show cause notice proposing cancellation of GST registration as well as order for revocation of application for cancellation of registration without stating any reasons is in breach of principles of natural justice and hence is liable to be quashed.
The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, which was beyond the jurisdiction of the writ court as Court did not sit in appeal or reappreciate evidence, but only reviews the decision-making process, therefore, assessee had an efficacious appellate remedy under the statute.
