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 : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Punjab and Haryana High Court granted bail in an alleged fake ITC case after noting that investigation was complete and evidence was mainly documentary and electronic. The Court held that continued custody was not justified when no further interrogation was required.
Businesses across India are receiving GST notices for ITC reversal even after making genuine purchases and banking payments. The article explains key risks and precautions taxpayers must follow to safeguard Input Tax Credit.
Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver of interest, penalty, and relief in certain tax demands for eligible taxpayers.
Ambiguity under Section 112(8)(b) of the CGST Act has created confusion over GSTAT pre-deposit calculations after reduction of tax demand in first appeal. The issue raises concerns about fairness and proportionality in GST litigation.
The updated Annexure B utility has introduced strict validation checks, mandatory JSON uploads, and automated GST refund processing requirements. Taxpayers must now carefully reconcile invoices, GSTR-2B data, and ITC details to avoid refund delays and rejection.
The Delhi High Court held that an adjudication order passed by an officer who never personally heard the assessee violates principles of natural justice. The Court ruled that “one who hears must decide” and remanded the matter for fresh adjudication.
GSTAT directed service through registered post/speed post after notices sent via portal and email failed to receive any effective response from the Department. The Tribunal held that Section 169 of the CGST Act permits cumulative modes of service to ensure proper adjudication and natural justice.
Delhi HC held that a taxpayer can legally carry on business through a mobile phone in addition to the registered principal place of business.
Madras High Court held that objections regarding fraud, suppression, and penalty proceedings under Section 74 of the CGST Act should be raised before the appellate authority. The Court declined to interfere in writ jurisdiction where statutory appeal remedies were available.
The High Court held that refund rejection orders must contain specific findings and proper reasoning. Since the appellate authority failed to provide a speaking order, the matter was remanded for reconsideration.
