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...
SSB Petro Products & Ors Vs Assistant Commissioner (Calcutta High Court) Hon’ble Division Bench of Calcutta High Court on 21.04.2023 passed the order and restored the appeal considering the facts and circumstances of the case. The Respondent no.1 issued notice in DRC-01A through email and the petitioner submitted reply through email and thereafter 1st Respondent […]
Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.
When ITC has been wrongly availed and utilized with a revenue impact, that interest liability is attracted. Making it clear that it is only in situations where there is a revenue impact that interest will become chargeable.
HC held that Since the petitioner wants to avail the remedy under the provisions of law by approaching GST appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded.
Section 27 of the CGST ACT 2017 talks about special provision relating to grant of GST Registration to Casual Taxable Person and Non Resident Taxable Person, also cover the provisions which the casual taxable person and non resident taxable person has to follow.
Extension of Last Date for Filing Return in Form III- An Opportunity to Avoid Penalties Order dated 27.04.2023 I am writing to inform you about an important development regarding the filing of returns in Form III for the year ending on 31st March 2023 under the West Bengal State Tax on Professions, Trades, Callings and […]
Issue involved Whether department is enjoined to issue a notice under subsection 3 of Section 61 of CGST Act, 2017 once returns have been submitted by assessee before initiating action under Section 74 or not?
Stay updated on the revised Tax Deduction at Source (TDS) rates for the fiscal year 2023-24. Explore changes in TDS rates, thresholds, and compliance after the Union Budget 2023.
Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.
Chhattisgarh High Court directed works contractor involved in construction of road, bridges, tolls, etc. to make fresh claim showing difference of tax liability that was incurred at the time of submission of bids and excess tax paid in light of introduction of GST levying higher tax on works contract services.
