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...
Article explains Whether TDS under section 51 of CGST Act, 2017 is required to be deducted from supplier who is a unregistered person.
Duty drawback & IGST/unutilized ITC refund of exporters are withheld by department without assigning reasons & tagging as Risky Exporter
SC will hear issue of constitutional validity of Section 17(5)(d) of CGST Act, which does not allow input tax credit on immovable property
one-time opportunity given to all taxpayers who either could not file TRAN-I II one time due to any reason or filed an incorrect TRAN-I II.
Md. Yusuf Vs State Tax Officer (Calcutta High Court) The issue involved is highly disputed question of fact with regard to registration of the ‘Teak Sawn Timber’ not tallying with the declaration made in the E-way bill and invoices and further there is no existence of consignor at his registered place of business, this Court […]
Government of India Ministry of Finance Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs, Guwahati Zone. GST Bhawan, 5th Floor, Kedar Road, Guwahati-781001 Tel.Nos.0361-273599912972002 Email: ccshillo@.nic.in V. Rama Mathew, IRS Pr. Chief Commissioner D.O.C. No. GCCO/VIG/MISC/192/2022-4092 Dated: 06/09/2022 Dear Dr. Rajesh Kumar With deep anguish, I would like to […]
Aarti Industries Limited Vs Union of India (Gujarat High Court) The petitioner wants to file ‘Form GST Tran-I’ to enable the petitioner to claim the carried forward eligible duties of CENVAT/ Input Tax Credit on account of Service Tax, Central Excise and Gujarat Value Added Tax on the appointed day i.e 30.6.2017 in terms of […]
Penalty charged for mere expiration of e-way bill by few hours not leviable as it not amount to tax evasion, fraudulent intent or gross negligence
In re Sairam Gopalkrishna Bhat (GST AAAR Karnataka) The proviso to Section 100(2) empowers this Authority to condone a further delay of 30 days if it is satisfied that the Appellant was prevented by sufficient cause from filing the appeal within the prescribed period of 30 days. This grace period which is available to the […]
Bisweswar Midhya Vs Superintendent (Calcutta High Court) The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No. CAN 1 of 2022 dated September 01, 2022] disposed off the writ petition directing the assessing authority to forthwith revoke the suspension of the assessee’s registration. Further directed […]
