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 : 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 : 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 : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...
Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...
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 declined to entertain the writ petition challenging a GST show cause notice and adjudication order, holding that the petitioner had an effective appellate remedy under Section 107 of the CGST Act.
The Court held that cancellation of GST registration for procedural non-compliance should not permanently deprive a taxpayer of business operations when the defaults can be remedied through statutory compliance.
The Supreme Court declined immediate intervention but expressly left open the challenge to the validity of Section 16(2) of the CGST Act. The key takeaway is that constitutional questions relating to denial of ITC due to supplier default remain unresolved.
The article explains how ITC eligibility is linked to vendor compliance under GST. It highlights key risks such as return filing defaults, invoice mismatches, and supplier non-compliance that can lead to ITC denial.
The Madras High Court stayed the operation of a GST assessment and demand relating to seigniorage fee. The Court held that further action should await the Supreme Court’s decision on the same legal issue.
The Court granted bail after taking note of the petitioner’s extended incarceration and the lack of criminal antecedents. It held that continued detention was not warranted at that stage.
The Court quashed a GST assessment order passed ex parte and remanded the matter for fresh adjudication, holding that the petitioner should be given another opportunity to present its case.
The Allahabad High Court declared the arrest illegal after noting deficiencies in the arrest memo and the absence of a CBIC-DIN on the grounds of arrest. The petitioner was ordered to be released forthwith.
The Andhra Pradesh High Court held that depositing money into the electronic cash ledger does not discharge GST liability. Tax is treated as paid only when the amount is debited and appropriated to the Government account, making interest payable for the delay.
The article explains when ITC must be reversed under GST law and highlights the interest and penalty consequences of failing to comply with reversal provisions.
