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...
Madras High Court held that proceedings initiated under section 129 of the CGST Act invalid as detention order and notice was not served within the prescribed time limit.
Balaji Enterprises Vs Principal Additional Director General, Directorate General of GST Intelligence & Ors. (Delhi High Court) A perusal of the SCN would reveal, that there is next to nothing stated, as to the reason why the concerned authority proposed the cancellation of registration. As a matter of fact, the concerned authority, ironically, put the […]
CGST, Customs & Central Excise, Bhopal Zone reported having detected a case relating to an assesse engaged in the supply of exempted as well as taxable goods while not reversing the proportionate Input Tax Credits (ITC). It is estimated that the extent of evasion would exceed Rs. 200 Crores, Out of this an amount of Rs. 50 Crores was reversed by the assesse.
Understanding Notification 19/2022 issued by CBIC dated 28th September 2022. Learn about the Central Goods and Service Tax (Second Amendment) Rule 2022 and registration cancellation rules.
Understanding the new GST rule for residential rent under RCM. Learn how it affects tenants and landlords, and the conditions for GST registration.
Sh. Sourav Majee Vs Bengal Peerless Housing Development Company Ltd. (NAA) The National Anti-Profiteering Authority (NAA or Authority) finds from the above table that substantial Cenvat Credit of Rs. 7.32 crore was available to the Respondent in 2016-17 i.e during pre-GST period. The DGAP Report dated 12.11.2021 is silent on the above said amount of […]
Sh. K.G.M. Shushan Vs Praxis Home Retail Ltd. (NAA) NAA finds that the DGAP claimed that he has collected all relevant data and information including documents from the Respondent and have carried out in-depth investigation. However, after going through the DGAP’s investigation report, its annexures & calculations, the Respondent’s submissions and the other facts on […]
In re Konkan Railway Corporation Limited (GST AAR Odisha) Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof? Ans: Yes, the Applicant having its principal place of business in Maharashtra […]
Sri Lakshmi Venkateswara General Merchants and Commission Agents Vs State of Andhra Pradesh (Andhra Pradesh High Court) It is true that Rule 26(1) specifies that all applications including the appeals which are required to be submitted under the provisions of these Rules shall be so submitted electronically with a digital signature certificate or through e-signature […]
Anti-Evasion Team of Faridabad CGST officials Green warriors bust racket of illegal fire-crackers with 21 godowns, seize almost Rs 51 lakh
