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 ...
Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court) SCN u/s 74 GST Valid even if based on Material from allegedly Illegal Search or from another Commissionerate-Karnataka HC The Karnataka High Court held that proceedings u/s 74 of the CGST Act are independent adjudicatory proceedings & are not dependent on validity of […]
A new amendment effective from January 2026 limits GST interest to the unpaid portion of tax after considering ITC and minimum cash ledger balance. The change significantly reduces the interest burden for taxpayers.
GST authorities often cancel registrations retrospectively after detecting fake entities, leading to ITC denial for genuine buyers. Courts have ruled that ITC cannot be denied solely on retrospective cancellation without proving bogus transactions.
The guideline clarifies that GSTAT appeals must be filed online with proper formatting, documentation, and procedural compliance for successful registration.
GSTN clarified that from February 2026 taxpayers must confirm the auto-populated “Tax Liability Breakup” in GSTR-3B before filing the return, even though a system issue currently requires confirmation in all cases.
GST reconciliation requires matching GSTR-1, GSTR-3B, and Books of Account to detect errors in output tax and ITC claims. Identifying common reconciliation mistakes early helps taxpayers avoid interest, penalties, and audit scrutiny.
The law treats orders as communicated when served through any valid mode under Section 169, including e-mail, portal upload, or service on an advocate. Once proper service is proved, courts strictly enforce the 120-day limitation for filing GST appeals.
The High Court ruled that genuine clerical mistakes in GST returns cannot justify tax proceedings when the correction only reflects the true nature of transactions and causes no loss to the revenue.
The High Court granted interim relief to a contractor after observing that the determination of the Delhi Jal Board’s status under the CGST Act will decide whether GST applies at 12% or 18%.
Karnataka High Court held that the rent received by leasing out residential premises for the purpose of students, staff and teachers would not be exigible / amenable to GST. Accordingly, order is set aside and present petition is allowed.
