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 ...
सुप्रीम कोर्ट ने स्पष्ट किया कि अपील के दौरान जमा प्री-डिपॉजिट की वापसी सामान्य जीएसटी रिफंड नहीं है। इसे धारा 107(6) और 115 के तहत विशेष प्रक्रिया से ब्याज सहित लौटाया जाना चाहिए।
The Karnataka High Court ruled that refund of accumulated ITC under Section 54(3)(ii) cannot be denied merely because the input and output supplies are identical. The Court clarified that the law does not require comparison of principal input and output tax rates.
The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freeze bank accounts. Since the account was frozen without proper statutory authority, the action was declared illegal.
High Courts have emphasized that ITC cannot be denied solely on the basis of a supplier being declared non-existent. Authorities must provide evidence of the buyer’s involvement and follow principles of natural justice.
The High Court held that effective service requires authorities to consider alternative modes when there is no response to portal notices. The impugned order was therefore set aside.
The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to 30.11.2021.
A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appeal. It argues that the requirement could risk loss of statutory appeal rights within the limited filing period.
The Madras High Court quashed a GST assessment order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The case was remanded for fresh adjudication with proper notice and hearing.
The High Court dismissed the writ petition noting that the assessment order remained unchallenged for nearly eleven months, but allowed the taxpayer to file an appeal with additional deposit.
The court found that the statutory requirement for service of notice was not met when the department relied only on portal-based communication after cancellation of registration.
