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...
Understand the concept of provisional attachment of property by the GST department as per Section 83 of the CGST Act, 2017. Explore the amendments made by the Finance Act 2021, widening its scope and implications. Learn about the procedural aspects and guidelines, ensuring a balance between protecting government revenue and safeguarding the interests of the taxable person. Stay informed on the stringent conditions for a valid exercise of this power, as highlighted by legal precedents.
सीबीआईसी के द्वारा दिनांक 16.06.2023 को एक एडवाईजरी जारी की गई है। उसके मुख्य-मुख्य बिन्दु निम्नानुसार है:- 1. वर्तमान में जीएसटी के अंतर्गत ई-इन्वाईस जारी करने हेतु टर्नओवर की लिमिट 10 करोड़ है। 2. 1 अगस्त 2023 से ई-इन्वाईस जारी करने की टर्नओवर की सीमा को 10 करोड़ से घटाकर 5 करोड़ कर दिया गया […]
Read Notification No. 03/2023-State Tax dated 21st June, 2023 outlines the special procedure for revoking cancellation of registration under Delhi Goods and Services Tax Act, 2017.
Explore the recent ruling by the Hon’ble Calcutta High Court on the denial of Input Tax Credit (ITC) based on the retrospective cancellation of a supplier’s GST registration. Learn about the case of M/s Gargo Traders, where the HC set aside the order and directed the department to consider the petitioner’s claim afresh. Understand the key issues involved, facts of the case, and contentions of both the applicant and the department.
Allahabad High Court held that once the registration is granted, the same could be cancelled only in terms of the conditions prescribed under Section 29(2) and allegedly being a bogus firm is not a ground enumerated under Section 29(2) of the Central Goods and Services Tax Act, 2017.
Delhi High Court held that rule 89(4) of the Central Goods and Services Tax Rules, 2017 applies only in case of zero rated supply of goods or services, without payment of tax under bond or letter of undertaking. Accordingly, provisions are inapplicable to cases of refund of integrated tax paid on zero rated supply.
Explore the initiatives of the Government of India, including the preservation of heritage and the enhancement of trade facilitation efforts. Learn about the National Time Release Study (NTRS) 2023, Mumbai Customs Zone II’s export encouragement vision, and the success of Delhi Air Customs in intercepting smuggled gold.
Calcutta High Court’s examination of Gurbux Singh Gupta Vs State of West Bengal scrutinizes GST Act enforcement, focusing on a vehicle’s seizure under Section 129. The case debates documentation validity and penalty imposition, emphasizing procedural adherence and legal interpretations within GST’s framework.
Explore the Calcutta High Courts ruling in Paarabhu Dayal Jajoo vs Deputy Commissioner, dismissing a writ petition on grounds of alternative remedy under the GST Act and violation of natural justice principles.
CBIC issued Notification No. 15/2023 under the Central Goods and Services Tax Act. The notification extends the due date for filing the GSTR-3B return for the month of April 2023 and May 2023 until June 30, 2023. This extension is applicable to registered persons whose principal place of business is in the state of Manipur […]
