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...
Delve into the intricacies of interest payable on repayment of erroneous refunds in India, exploring legal provisions, implications for taxpayers, and potential avenues for resolution.
State of Karnataka Vs. Ecom Gill Coffee Trading Private Limited (Supreme Court) The dealer claiming ITC has to prove beyond doubt the actual transaction which can be proved by furnishing the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery […]
Ensure smooth transition for GST compliance in FY 2022-23 with this checklist. Reconcile ITC, report correct outward supplies, and address other crucial aspects.
The Hon’ble High Court was pleased to apply live link test i.e. the expression ‘reason to believe’, to denote reasons, which are based on tangible material and have a live link with the formation of the belief. Also, the Hon’ble High Court observed that blocking of electronic credit ledger is a drastic step, and therefore it was necessary for the concerned officer to have some material to form a belief that the conditions under Rule 86A of the Rules are satisfied.
Discover the complexities surrounding the inclusion of alcoholic beverages in the GST regime, as they remain excluded due to legal provisions and taxation structures.
Calcutta High Court dismissed the writ petition holding that State action for not granting of remission of tax cannot be said to be arbitrary. Accordingly, held that writ petition is devoid of merit.
For invoking Section 67 of the Act existence of reasons to believe to subject the premises to search and seize goods is mandated. Here, the authority is vacillating between Section 67 and 68; whether the goods are in transit or in the godown.
Orissa High Court held that Chokad sold to NALCO not being an industrial input. Accordingly, Entry 74 of Part-II of Schedule B of the OVAT Act attracting 4% VAT doesnot apply to the same.
New Tripura Electricals Vs State of Tripura & Ors (Tripura High Court) Petitioner submits that if returns submitted by petitioner were incorrect, on that ground the GST registration of the petitioner may be suspended or cancelled. There was no suspension order only the show cause notice was issued. Mr. Majumder, learned senior counsel further submits […]
State of Odisha Vs Godrej Sara Lee Ltd. (Orissa High Court) The question before the ACST as well as the Tribunal was whether the mosquito repellant ‘Good Knight’ sold by the Opposite Party-Dealer could be classified as ‘insecticide’ under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or […]
