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 : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
The Bombay High Court ruled that exports classified as “restricted” remain eligible for RoDTEP benefits when carried out with specific government authorization. The Court held that regulatory restrictions do not amount to a prohibition and directed grant of benefits with 6% interest.
The Rajasthan High Court directed taxpayers to pursue the statutory appellate remedy under Section 107 of the CGST Act. Appeals filed within 30 days must be decided on merits without examining limitation.
The Madras High Court upheld the blocking of ITC under Rule 86A after finding that the Revenue had recorded adequate material supporting its reasons to believe the transactions were fraudulent. The Court also directed the Department to complete the consequential proceedings expeditiously.
The Uttarakhand High Court allowed the taxpayer to seek revocation of GST registration cancellation by filing pending returns and paying unpaid tax, interest, and penalty. The competent authority was directed to decide the application in accordance with law.
The Karnataka High Court held that courts cannot direct GST authorities to waive statutory interest, penalty, or limitation merely because contractors face disputes over reimbursement of GST. The ruling clarifies that contractual disputes cannot override the statutory GST framework.
The Court held that a taxpayer who cleared outstanding GST dues could apply for revocation of a cancelled registration despite the application not being entertained earlier due to limitation. The authority must examine the application after verifying payment and return compliance.
CBIC clarified that proceedings validly initiated before a taxpayer’s jurisdiction changes remain legally valid. The new jurisdictional officer must continue and conclude all subsequent proceedings after migration.
The Karnataka High Court held that the petitioner must receive a real opportunity to respond before an adjudication order is passed. It quashed the GST demand and restored the proceedings for fresh consideration.
The Karnataka High Court held that blocking Input Tax Credit under Rule 86A without issuing prior notice violated the principles of natural justice. It quashed the blocking order while permitting fresh action in accordance with the prescribed procedure.
The Madras High Court upheld GST demands after finding that higher seigniorage fees and lower outward supply declarations provided sufficient basis to invoke Section 74. The Court ruled that the material on record justified proceedings for alleged suppression of turnover.
