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 argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
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 : 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 Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
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 : 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 ...
Charitable trusts and NGOs are taxable under GST unless specific exemptions apply. Learn which activities, donations, and supplies attract GST and how to ensure compliance.
Kerala High Court held that provisional release is not contemplated under section 130 of the CGST Act. Also held that continued detention of goods is not legally sustainable, merely because the proceedings u/s. 130 is in progress.
The Gujarat AAR held that semen sorting services performed on bovine semen qualify as job work related to animal husbandry. As an intermediate production process under SAC 9986, the service is exempt from GST.
ITC reversal is valid only when common credit is used for both taxable and exempt supplies and Rule 42 is strictly applied. Courts have ruled that arbitrary or lump-sum reversals without statutory computation are illegal.
A comprehensive guide to critical GST actions before 31 March 2026, including LUT filing, ITC reconciliation, and scheme selections. The key takeaway: timely year-end compliance prevents interest, penalties, and recovery risks.
The Allahabad High Court held that under Section 75(7) CGST Act, tax authorities cannot demand amounts beyond what is specified in the show cause notice. Any excess interest or penalty not mentioned in the SCN is unsustainable.
Section 23 of the CGST Act specifies categories of persons who are not liable to obtain GST registration regardless of turnover. The provision exempts persons making only exempt or non-taxable supplies and agriculturists supplying produce from cultivation.
GST registration liability is determined based on aggregate turnover computed on an all-India basis for all registrations under the same PAN. Even if individual branches remain below the limit, the combined turnover may trigger mandatory registration.
Courts have questioned the practice of denying ITC by calling suppliers “non-existent” while simultaneously taxing outward supplies. The emerging judicial view protects bona fide buyers and rejects inconsistent fact-finding that causes cascading taxation.
The Central Excise (Amendment) Act, 2025 restores excise duty powers after the cessation of GST compensation cess. It sharply increases tobacco duties to maintain tax incidence at GST-era levels and prevent products from becoming cheaper.
