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...
The Supreme Court held that refund under Section 54 of the CGST Act is not payable to the applicant if tax incidence was passed on. The amount must be credited to the Consumer Welfare Fund.
The AAR held that shaving foam and shaving cream are distinct products based on composition, packaging, and market understanding. Shaving foam falls under HSN 33071090 and attracts 18% GST.
The Authority rejected classification of plastic sterile aprons and shoe covers under garment heading 6210. It held that the products are plastic articles and fall under specific entries in Chapter 39.
AAR held that sun-cured, graded, and butted tobacco leaves remain “tobacco leaves” under HSN 240110 and attract 5% GST. Minimal manual processes do not alter their essential character.
The framework clarifies which GST officers can issue SCNs and adjudicate demands under Sections 73 and 74. Jurisdiction depends strictly on assigned functions and monetary limits.
With automated notices and strict system validations, even minor GST mismatches can trigger penalties, interest, and blocked returns. Businesses must strengthen ITC reconciliation, filing discipline, and vendor compliance to avoid financial risks.
The AAR held that arbitration awards representing upward price revision under pre-GST contracts are taxable under GST. Compensation not linked to contractual price revision is not taxable.
The High Court quashed an adjudication order as the notice was served only electronically after GST registration cancellation. Physical service under Section 169 was held mandatory.
The High Court set aside cancellation of GST registration and directed the petitioner to file all pending returns within 30 days. Arrears including tax, interest, and penalties remain payable.
Allahabad High Court held that limitation cannot run from mere portal upload of an ex-parte order. The appellate authority must reconsider limitation where no proper communication was made.
