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...
Telangana High Court held that taxpayers cannot seek exemption from mandatory GST appellate pre-deposit merely because the disputed tax amount was already paid during adjudication.
The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. The Court directed refund of Rs.3 crore with interest if delayed.
The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business operations would adversely affect tax recovery. Restoration was made subject to filing pending returns and payment of dues.
This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance obligations, and restrictions. It highlights why businesses must carefully evaluate ITC loss, RCM costs, and customer profile before choosing the scheme.
Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Court noted that the offence was triable by a Magistrate and the petitioner had already spent about six months in custody.
Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bill and penalty had been voluntarily paid without protest.
The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessment order becomes final and remains unpaid. The Court ruled that no separate pre-recovery notice to the dealer is required under the provision.
The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of tax. The Court issued notices and sought responses from authorities before considering interim relief.
Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whether exemption provisions apply. The case was remitted for fresh adjudication.
High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment reaffirmed mandatory nature of Section 75(4) of CGST Act.
