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 High Court set aside the adjudication order after finding that the petitioner had not responded to the show-cause notice. It remitted the matter for reconsideration with an opportunity to present evidence.
The Court found that the authority acted solely on a recommendation without independent evaluation. It ruled that such action does not meet the statutory requirement of reason to believe.
The court held that solar power system supplies must follow the statutory 70:30 valuation mechanism, rejecting full 18% taxation. It ruled that separate invoicing does not negate eligibility for concessional treatment.
The issue concerns taxing goods based on retail price instead of actual transaction value. It highlights that such valuation lacks nexus with supply and may violate constitutional principles governing tax measures.
The ruling clarifies that unaccounted stock discovered in surveys should be assessed as tax liability under Sections 73 and 74. It holds that Section 130 confiscation proceedings are not applicable in such cases.
The case involved denial of GST refund without following mandatory procedure under Rule 92(3). The Court held that absence of notice and hearing invalidates the rejection and ordered fresh consideration.
The case involved refusal to entertain a delayed GST appeal due to limitation. The Court followed its earlier ruling and directed authorities to hear the appeal on merits subject to statutory deposits.
The case involved delay in filing GST appeal due to death of a key partner managing operations. The Court held that such circumstances constitute sufficient cause and directed the appeal to be heard on merits after statutory compliance.
The case involved cancellation of GST registration and delay in filing appeal due to illness. The Court held that writ jurisdiction can override limitation where sufficient cause is shown and restored the appeal for decision on merits.
The issue involved recovery despite statutory pre-deposit under GST law. The Court held that once pre-deposit is made, further recovery must stop and excess amounts should be refunded.
