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 guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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 : 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 held that ignoring the taxpayer’s reply renders the order invalid. It emphasised that adjudication must consider submissions before passing orders.
The Court held that filing NIL returns does not fall within the grounds specified under Section 29(2) of the GST Act. As a result, the cancellation order and show cause notice were declared legally unsustainable.
The issue was whether authorities can block ITC beyond available balance. The Court held that Rule 86A allows restriction only on existing credit and does not permit negative blocking.
The issue was whether GST demand could stand despite a later order dropping similar liability. The Court set aside the order and remanded the matter for reconsideration. The key takeaway is that overlapping assessments must be properly reconciled.
The issue was whether income tax refunds can be appropriated for service tax dues. The High Court ruled that such adjustment violates statutory provisions and directed relief to the taxpayer. The SC dismissed the revenue’s appeal, affirming the outcome.
The issue was cancellation of GST registration for non-filing of returns. The Court held that proceedings may be dropped if pending returns are filed and dues are cleared, allowing restoration of registration.
The Court quashed the notice as it was based on a factually incorrect audit premise and lacked specific details. It held that vague notices violate natural justice and cannot sustain tax demands.
The Court held that cash cannot be seized under GST provisions as it is excluded from the definition of “goods” and was not shown to be relevant to any proceedings. It directed immediate return of the seized amount, emphasizing limits on seizure powers.
The Court clarified that uploading orders under the “Additional Notices and Orders” tab does not amount to proper service, emphasizing strict adherence to statutory communication requirements.
The issue examines challenges faced under GST 1.0. The reform introduces GST 2.0 to simplify compliance, reduce complexity, and improve ease of doing business.
