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 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 : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
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 ...
The West Bengal AAR held that hookah, whether tobacco or herbal, is not covered under Clause 6(b) of Schedule II as it is inhaled and not ingested. It ruled that hookah supply is a composite supply of goods and taxable at higher GST rates.
The applicant sought advance ruling on composite supply and ITC reversal for bundled beverage mixes with free accessories. The Authority admitted the application but disposed it as withdrawn after the applicant cited commercial unviability.
GSTAT held that although profiteering of ₹1.70 crore was computed, the developer had passed on ₹2.02 crore to home-buyers. With compliance under Section 171 CGST established, no penalty was imposed, though interest must be paid.
The Tribunal accepted the DGAP report finding no extra ITC benefit after GST implementation and held that Section 171 was not violated.
The Rajasthan High Court held that grant of affiliation is a statutory and regulatory function, not a business activity under the CGST Act. Affiliation fees were ruled not to constitute consideration, making GST levy unsustainable.
The High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The matter was remanded subject to 25% payment of disputed tax.
The Court permitted filing of a statutory appeal against a Section 73 GST assessment after rectification was rejected. Relief was granted on condition of depositing 25% of the disputed tax.
The Court sought explanation for delay in operationalizing the GSTAT even after members were appointed. It directed a senior-level affidavit detailing steps to make the Tribunal fully functional.
The High Court set aside cancellation of GST registration due to non-filing of returns and directed restoration upon payment of all statutory dues. The ruling emphasizes revenue interest and compliance.
The Kerala High Court held that a time-barred appeal under Section 107 cannot be bypassed through a writ petition. Disputed issues of service of orders were found unsuitable for writ jurisdiction.
