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 ...
The High Court held that orders can be served through the notified GST common portal under Section 169. The challenge to portal-based communication was rejected.
The High Court held that Rule 86A merely creates a lien to secure revenue interests and does not amount to recovery of tax. Blocking of ITC was upheld where authorities recorded reasons to believe fraudulent or ineligible availment.
The High Court held that international roaming services are supplied to foreign telecom operators who pay consideration, not to individual subscribers. Since the recipient is located outside India, the services qualify as export, making the refund admissible.
Guwahati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 (1) of the CGST/SGST. Accordingly, order based on issuance of summary of the show cause notice is liable to be quashed and set aside.
DG Anti Profiteering Vs Mantri Castles Private Limited (GSTAT) The proceedings arose from a reference received from the Standing Committee on 30.05.2022 to investigate an application alleging profiteering in respect of construction services supplied for the project “Mantri Serenity” at Bangalore. The allegation concerned non-passing of benefit under Section 171 of the CGST Act. The […]
The legal status depends on the time period involved. Past liabilities survive cancellation, while post-cancellation transactions are treated as those of an unregistered person.
GST law does not prohibit commercial dealings with cancelled GSTIN holders. The key issue is correct tax treatment, not the existence of the transaction itself.
The article explains why GST liability cannot be shifted to payment aggregators unless expressly provided by law. Courts have held that intermediaries are not liable without proof of statutory obligation or intent.
The High Court ruled that the amended refund formula under Rule 89(5) is clarificatory and applies retrospectively. Earlier rejection and appellate orders were quashed and the matter remanded for fresh consideration.
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value, holding that merits of the Section 130 demand must be examined separately within three months.
