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...
Ambey Mining challenges jurisdiction of two GST notices for the same period already adjudicated. High Court stay granted.
Chapter XIX of CGST Act 2017 deals with topic related to offences and penalties. In this article penalty provisions under section 122,123,125, 10(5), 52(14) 73 and 74 have been discussed.
Balaji Engineering Works Vs Union of India & Ors. (Bombay High Court) GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. […]
Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration.
Shri. Datta Kripa Majur Sahakari Sanstha Ltd. Vs Union of India (Bombay High Court) 1. Both Mr. Bapat and Mr. Adik in unison state that the order passed by this court on 2nd May 2022 in Writ Petition No. 5273 of 2022 would squarely apply to the facts and circumstances of this case as well. […]
MSK Electricals Vs Union of India (Bombay High Court) 1 The learned Counsel for the Petitioner submits that the registration of the Petitioner was cancelled under order dated 3rd February 2021. The limitation period for filing the Appeal and Application was extended by the orders of the Supreme Court on 30th September 2021. The appeal […]
Explore the various types of GST invoices, including tax invoice, consolidated tax invoice, revised invoices, bill of supply, receipt voucher, and more.
Jharkhand High Court held that as there is no act to deliberately file incorrect returns, hence penalty under section 40(2) of the Jharkhand Value Added Tax Act, 2005.
Madras High Court held that granting of personal hearing before submission of defence reply cannot be said to be in compliance of section 75(4) of TNGST Act, 2017. Accordingly, impugned order set aside on the ground of violation of principles of natural justice.
GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council.
