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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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...
How to file Letter of Undertaking (LUT) under GST for exporting goods or services without paying IGST – process, eligibility & benefits
Section 17(5)(b) of the CGST Act and its implications on input tax credit (ITC). Know what’s covered and what’s not in this comprehensive guide.
Tax Deducted at Source (TDS) is one of the ways to collect tax based on certain percentages on the amount payable by the receiver on goods/services. The collected tax is a revenue for the government. The provision pertaining to TDS under GST is given under Section 51 of the CGST Act to be read with CGST Rule 66.
Explore the Competition Commission of India’s decision in Aruna Popat vs Shalwak Infrabulls, where profiteering allegations were dropped after ITC benefits passed.
Explore how Reverse Charge Mechanism (RCM) can lead to double taxation under GST laws. Understand implications through court decisions.
Analysis of Notification No. 45/2023-Central Tax: New GST rules 31B & Rule 31C for determining value of supply of Online & Casino Gaming.
Job work under GST is the processing of goods supplied by the principal. The concept of job work already exists in Central Excise, where major manufacturers can send inputs or semi-finished goods to job workers for further processing.
Explore the latest CBIC amendments in the Central Goods and Services Tax Rules, introducing Rule 31B and Rule 31C. Understand the valuation of supply in online gaming and casinos, unraveling the intricacies of money, digital assets, tokens, chips, and more. Stay informed on the impact of these changes for players and suppliers in the gaming industry.
Calcutta High Court ruling on Suncraft Energy Ltd.’s Input Tax Credit denial without supplier due diligence. Analysis of judgment and implications.
Learn about Odisha Government’s new clarification on applicability of e-invoices for supplies made to Government Departments under GST law.
