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 Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...
Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...
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 : 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 ...
The article explains that normal manufacturing loss caused by shrinkage, evaporation, or processing does not automatically require ITC reversal under Section 17(5)(h) of the CGST Act. Courts have treated such losses as inherent to manufacturing activities.
The Madras High Court set aside a Section 74 GST assessment order involving mismatch between GSTR-1, GSTR-3B, and GSTR-7 returns in government contract transactions. The Court ordered fresh adjudication after noting that 23% of the disputed tax had already been recovered.
The Calcutta High Court directed GSTN authorities to carry out backend changes after the GST portal failed to process the taxpayer’s request to opt out of the QRMP Scheme. The Court permitted migration to monthly GST return filing from March 2026.
The Telangana High Court held that time spent pursuing a rectification application and writ proceedings may be considered while deciding delay condonation in a GST appeal. The Court permitted the assessee to approach the appellate authority on merits.
The Bombay High Court set aside GST adjudication orders after finding that no personal hearing was granted before passing adverse orders. The Court held that Section 75(4) requires hearing even if replies to notices were not filed.
The Authority observed that the core element of the transaction was the grant of a non-exclusive right to access Coursera’s proprietary digital platform. It ruled that the supply involved licensing of intellectual property rather than educational services.
The GSTAT held that customer emails denying receipt of ITC benefit could not outweigh books of accounts, ledgers, and credit notes showing price adjustments. The Tribunal recognised adjustment of dues as a valid mode of passing GST benefits.
The GSTAT directed the DGAP to re-examine profiteering calculations after observing a possible miscalculation in the Input Tax Credit figures. The Tribunal sought additional documents and ordered submission of a supplementary report.
The GSTAT set aside the DGAP’s profiteering report after questioning the methodology used to calculate Input Tax Credit benefits in a real estate project. The Tribunal directed a fresh investigation and recalculation of alleged profiteering.
GST replaced multiple indirect taxes with a unified taxation framework to reduce cascading taxes and improve ease of doing business. The reform significantly enhanced transparency, digital compliance, and economic efficiency in India.
