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...
Explore the complexities of the Goods and Services Tax (GST) regime on India’s mining sector. Understand the impact on royalty, taxation, and compliance, with insights on recent legal developments.
Product JAC OLIVOL BODY OIL Intended to be Manufactured & Sold by Applicant Would be Covered Under Heading 3304 of First Schedule to Customs Tariff Act and Would be Taxed Accordingly Under GST Act.
AAR held that despite providing ample hearing opportunities, applicant shows no interest in seeking an advance ruling through their application in FORM GST ARA-01. Additionally, due to the absence of essential records necessary for addressing the raised concerns, the authority is unable to provide an advance ruling on the matter at hand.
In re Norbe Pharmacy LLP (GST AAR West Bengal) In re Norbe Pharmacy LLP casee Authority for Advance Rulings (AAR), West Bengal, clarified its inability to provide a ruling on specific issues pertaining to delays in filing ITC-01 and availing Input Tax Credit (ITC) on closing stock. The applicant, Norbe Pharmacy LLP, was registered under […]
Interest for delayed payment of consideration against supply of services will be included in value of supply in terms of clause (d) section 15(2) of CGST Act 2017.
Explore if GST exemption applies to pre and post-exam services like printing admit cards, managing web apps for online exams, and result processing. Learn how a recent GST AAR West Bengal case clarifies tax exemptions for educational services.
In re Aryan Flour Mills Private Limited (AAR West Bengal) What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such […]
To enhance compliance with regards to ITC utilization and the accurate reporting of ITC availment, ITC reversal, ITC re-claimed and Ineligible ITC information in GST returns by taxpayers, CBIC continuously implementing certain measures.
HC set aside SCN and held that assessee was not ‘intermediary’ and therefore, refund claim of unutilized ITC used in making zero rated supplies of services without payment of IGST was allowed.
SC in Gagandeep Singh v. Union of India & Ors. admitted Writ and issued notice to Revenue Department, challenging GST provisions pertaining to power to arrest and power to summon.
