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 article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
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 : 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 : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
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 ...
AI Adil Trader Vs Deputy State Tax Officer (Telangana High Court) The Telangana High Court examined the validity of a show cause notice dated 01.11.2024 and a consequential order cancelling GST registration dated 16.01.2025, both challenged under Article 226 of the Constitution. The petitioner contended that the show cause notice was defective as it failed […]
Courts have ruled that cash cannot be seized under GST as it is not classified as goods. Seizure without legal basis is considered arbitrary and unsustainable.
The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling export benefits and altering tax liability.
The High Court examined a tax demand arising from ITC mismatches between GSTR-3B and GSTR-2A. It held that authorities must follow the reconciliation procedure prescribed under CBIC Circular before adjudication. The case was remanded for fresh consideration.
The Court examined whether authorities can continue blocking ITC beyond the statutory period. It held that restrictions automatically lapse after one year under Rule 86A(3). The blocking was set aside as it exceeded the permissible duration.
The Court allowed the taxpayer to seek stay of recovery by complying with CBIC circular requirements. It held that filing an undertaking and making pre-deposit enables protection from recovery. The key takeaway is that statutory conditions must be fulfilled to avail recovery relief.
The High Court set aside demand orders after confirming that the Input Tax Credit had been reversed prior to issuance of the show cause notice. It held that this fact required reconsideration by the adjudicating authority.
The Court set aside a show cause notice issued for multiple years in a single proceeding. It held that the GST law requires separate assessment for each financial year. The key takeaway is that consolidation of tax periods is not permissible under Section 74.
The Court held that remanding a case violates Section 107(11) of the CGST Act. Appellate authorities must decide cases themselves instead of sending them back.
The Court held that issuing an order before the reply deadline violates natural justice. Even if penalty is paid, authorities must consider objections and pass a reasoned order.
