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 examined cancellation of GST registration issued without stating any reasons. It held such non-speaking orders invalid and restored registration, emphasizing that reasoned orders are mandatory.
The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authorities must pass reasoned decisions after proper consideration.
The Court held that arrest under GST requires clear evidence of fraudulent intent and active involvement. Mere association with disputed transactions is insufficient. The key takeaway is that mens rea is essential before invoking arrest provisions.
The Court found that tax already paid cannot be demanded again through adjudication proceedings. It allowed the taxpayer to seek rectification with proof of payment.
The Court allowed the taxpayer to seek revocation even after expiry of the statutory timeline. It directed authorities to consider delay condonation and decide the matter on merits.
This guide explains GST rates, composition scheme eligibility, and new hotel tariff slabs. It highlights how ITC restrictions and tariff thresholds impact tax liability. The key takeaway is to choose schemes based on overall tax efficiency, not just lower rates.
The Court held that genuine errors in returns can be corrected despite statutory deadlines. Technical timelines cannot override accurate tax reporting.
The Court held that tax authorities cannot coerce payment when no demand has been raised. It directed cooperation in investigation while protecting the taxpayer from undue pressure.
The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes that lack of clarity may delay genuine cancellation requests and create hardship for small taxpayers.
The issue was whether a GST order passed without considering reply should be set aside in writ. The Court allowed the petitioner to file an appeal with delay condonation, leaving merits open.
