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 ...
The issue highlights ITC reversal when suppliers fail to deposit GST despite buyer compliance. The key takeaway is that courts require proof of genuine transactions but offer relief to bona fide buyers.
The authority held that operational services were provided to a PSU under contract. As a result, exemption for healthcare services was denied and GST was held applicable.
The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the pre-deposit amount. The takeaway is that procedural fairness can influence deposit requirements.
The case examined whether GST rate cuts were passed on to consumers. The authority held that increasing base prices instead of reducing ticket prices violated Section 171, resulting in confirmed profiteering and refund directions.
Solar inverters supplied for solar power projects were eligible for the concessional Goods and Services Tax (GST) rate of 5% as solar inverters constituted an integral component of a solar power-generating system and therefore qualified for the concessional tax rate.
The issue is whether renting of immovable property is taxable under GST. The key takeaway is that residential renting may be exempt, while commercial renting is generally taxable.
The issue was whether leasing to a company disqualifies exemption for residential renting. The Court held that exemption depends on end-use as residence, not the recipient. The key takeaway is that residential usage prevails over contractual structure.
The amendment to Section 15(3)(b) removes rigid conditions for post-supply discounts. It simplifies compliance but leaves key interpretational gaps unresolved.
The case involved non-passing of ITC benefits after GST implementation. The Tribunal held that full ITC gains must be passed on and ordered refund with interest.
The issue included verification of ITC benefit among buyers. The Tribunal relied on DGAP findings and the builder’s acceptance to confirm liability. The ruling underscores the evidentiary role of buyer confirmations.
