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...
The Court observed that allegations of fraud, willful misstatement, and suppression must contain clear particulars enabling effective response by the taxpayer. The absence of reasons rendered the show cause notice and subsequent orders invalid.
Court ruled that differing interpretations on classification of services as OIDAR cannot automatically justify invocation of Section 74 unless deliberate concealment or suppression is established by the Department.
The article highlights how Central GST enforcement practices such as repeated summons, searches, and arrests resemble old Customs-style investigations. It argues that excessive enforcement is creating hardship for small taxpayers and weakening confidence in GST administration.
The article examines whether ITC on solar power generating plants is available when electricity is used captively for manufacturing taxable goods. It explains why captive consumption may not qualify as exempt supply under GST law.
Taxpayers filing GST refunds under the new Annexure-B utility are encountering duplicate data and “JSON has no data” errors during upload. GSTN reportedly acknowledged that many issues are linked to formatting and system validation problems.
The High Court ruled that refund claims arising from unconstitutional GST levies are not restricted by the limitation provisions under Section 54 of the GST Act. Interest at 6% was directed from the date of tax payment till refund.
The Punjab and Haryana High Court held that a Section 73 GST notice lacking specific details, computations, and supporting material is legally unsustainable. The ruling emphasizes that vague allegations violate principles of natural justice and deprive taxpayers of an effective opportunity to respond.
The Bombay High Court held that assignment of leasehold rights in immovable property is a transfer of benefits arising from immovable property and not a supply of services under GST. The ruling clarifies that such transactions fall outside Section 7 read with Schedule II of the GST Act.
The article explains how the Andhra Pradesh High Court ruled that transfer of an entire business undertaking as a going concern does not constitute ordinary taxable supply under Section 7 of the CGST Act.
The Allahabad High Court held that ITC cannot be blocked merely on suspicion or another officer’s recommendation under Rule 86A. The ruling stresses independent application of mind and proper reasoning before freezing GST credit.
