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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 case involved issuance of notice only through the portal after cancellation of registration. The Court held that absence of physical service violated natural justice and invalidated the order.
The case questions validity of time-extension notifications allegedly issued without GST Council approval. The Court found arguable issues and granted interim protection against enforcement.
The omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and liabilities remain governed by the earlier law. The ruling clarifies that retrospective benefit cannot be inferred.
The Court held that absence of cogent reasoning on jurisdiction and time-bar issues invalidated the order. The matter was remanded for fresh adjudication.
GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts. This streamlines GST dispute resolution and reduces litigation costs.
The AAAR held that GST paid on lease rentals for land used to construct a factory is not eligible for ITC. It ruled that Section 17(5)(d) clearly blocks such credit irrespective of timing or usage stage.
Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is inadmissible where the supply chain is non-existent or broken.
Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad High Court
The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed without issuing prior notice to the taxpayer. It clarified that recovery actions can directly target bank accounts when dues remain unpaid. T
Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax. It emphasised that penalties must be proportionate and based on mens rea.
