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...
Section 10- Composition Levy – Suppliers of goods through E-commerce operators will now be eligible to opt for the composition scheme- Now Unregistered suppliers and composition taxpayers can now opt for the composition scheme to make intra -state supply of goods through e-commerce operators ,subject to certain conditions.
In this article I have shared my thoughts whether taxpayer would entitle for refund of GST paid during the period 1st July 2017 to 31st January 2019, in respect of the transaction mentioned in para 7 and 8 of Schedule III to CGST Act.
Learn about Section 83 of the CGST Act and its use to protect revenue in certain cases. Find out if assets of partners are covered under this provision and more.
Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court) The allegation in the present case is not merely that the applicant has evaded payment of tax or falsified financial records or produce fake accounts or furnished any false information with an intention to evade payment of tax. The allegation is that the applicant has produced […]
Penalty for claiming input tax credit based on bogus tax invoices / debit notes – On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice.
Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court) In the instant case, the consignment (GSV) transported from Pune, Maharashtra to Malli Bazar, Darjeeling. There was delay of only 41 minutes in delivering the consignment. The petitioner has made out a ground that the destination, Malli Bazar in Darjeeling is situated at […]
Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) in CESTAT.
Learn about how GST law & IBC law interact and their implications on property of a taxable person. Explore the Section 82 of CGST act, CIRP & IBC to understand more.
Make changes to the GST vide Budget 2023 with Sec.10 of CGST Act offering relief to suppliers of goods via e-commerce operators. Pay dues within 180 Days as per Sec.16 of CGST Act with Sec.17(3) of CGST eliminating value of exempt supplies.
Learn about the amendments to the GST in Finance Bill 2023 & how they will affect composition dealers. Keyphrase Highlights of Proposed GST Amendments in Finance Bill 2023
