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 increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Bombay High Court held that issuance of summons under section 70 of the Central Goods and Services Tax Act, 2017 [CGST Act] for inquiry do not constitute illegal detention. Accordingly, present petition stands dismissed.
Orissa High Court held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation stipulated in section 54 of the GST Act. Accordingly, refund of taxes deposited twice is allowed and order rejection refund is quashed.
The Court held that individuals controlling sham firms can be treated as “taxable persons” under Section 122. Corporate structure cannot shield GST fraud.
The Madras High Court held that university affiliation, inspection, and related fees are not covered under GST exemption for services relating to admission or examination. The ruling clarifies that affiliation is a distinct taxable activity.
The Authority held that aquaculture cannot be equated with agriculture and rejected classification under HSN 8436. Paddle Wheel Aerators were classified under residual HSN 8479, attracting 18% GST.
The Gujarat AAR held that mobilisation advance adjusted against running account bills constitutes consideration under Section 2(31) of the CGST Act. As it is applied toward works contract services, GST becomes payable. The ruling clarifies that such advances cannot be treated as mere loans to avoid tax liability.
Gujarat AAR held that ice cream manufactured outside retail outlets and sold over the counter qualifies as supply of goods, not restaurant service. Classification depends on manner of supply.
The Gujarat AAR held that paan-based edible capsules containing supari but no lime, katha, or tobacco qualify as Betel nut product known as Supari under HSN 2106 90 30. All products were taxed at 5% GST under HSN 2106.
The High Court upheld Section 19(20) of the TN VAT Act, ruling that excess input tax credit must be reversed when goods are sold below invoice purchase price. It held ITC is a statutory concession and can be restricted to safeguard revenue.
ITC under Section 17(5)(c) is restricted only when repair or renovation expenses are capitalised. Revenue expenses remain eligible, making accounting treatment crucial.
