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 ...
Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While one ruling applies the time limit strictly, another highlights structural differences in import transactions.
GST treatment of reimbursements depends on whether the supplier qualifies as a pure agent under Rule 33. Failure to meet conditions can make the entire amount taxable.
The Budget introduces key GST reforms covering post-supply discounts, refunds, intermediary services, and advance ruling appeals. The changes aim to reduce litigation and improve business liquidity.
With GSTAT operational, mismatches are no longer automatically treated as fraud. Strong documentation and intent-based defense now determine litigation outcomes.
Export refunds often get delayed due to GSTN-ICEGATE data mismatches. This guide explains error codes and corrective steps to unlock your IGST refund.
A practical guide to ensuring Bill of Entry data flows correctly from ICEGATE to GSTR-2B. Proper verification prevents ITC blockage and compliance disputes.
The Bill of Entry is the key document for paying IGST on imports and claiming Input Tax Credit. Proper GSTIN reporting and data matching are essential to avoid credit denial.
Under GST, the burden of proof falls on the recipient mainly when they claim input tax credit (ITC); this is codified in section 155 and refined by recent court rulings that also protect bona fide buyers from impossible burdens. 1. Statutory basis – when does burden fall on the recipient? Section 155 – specific rule […]
The Tribunal held that the contractor failed to fully pass on GST input tax credit benefits under Section 171. It directed refund of ₹9.36 lakh proportionate amount with interest for completed work.
CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28 crore. Authorities found that the credit was claimed without actual receipt of goods and used to discharge GST liability, leading to arrest under Section 69 of the CGST Act
