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 : Article explains five common compliance mistakes after the 22 September 2025 GST rate changes, covering rates, ITC, transition sto...
Goods and Services Tax : Explains the steps to update ICEGATE email or mobile by first amending GST registration, integrating GSTIN with Customs, and updat...
Goods and Services Tax : Explains GST registration, TCS under Section 52, Section 9(5), OIDAR provisions and compliance obligations for different online bu...
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 : 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 : Madras HC set aside a GST order passed against a deceased person and remanded the matter for fresh consideration after legal heir'...
Goods and Services Tax : Supreme Court issued notice, permitted service on respondents' Standing Counsel and Additional Solicitor General, and listed the m...
Goods and Services Tax : Orissa HC upheld dismissal of a GST appeal, holding it was filed beyond the outer limit under Section 107(4) after communication o...
Goods and Services Tax : Gauhati HC held that a DRC-01 summary cannot replace a Section 73(1) SCN, quashed the Order-in-Original, and permitted fresh proce...
Goods and Services Tax : Madras HC upheld Section 74 proceedings for blocked ITC under Sections 17(5)(c) and 17(5)(d), holding extended limitation valid an...
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 Madras High Court directed unblocking of the electronic credit ledger upon deposit of Rs. 5 lakh and ordered adjudication of the DRC-01 notice on merits within a stipulated period.
The Bombay High Court held that Section 122(1A) cannot be invoked against company officials unless the Revenue proves they personally benefited from the transaction and it was undertaken at their instance.
High Courts have held that GST registration cannot be cancelled through mechanical or checkbox-style orders. Authorities must disclose statutory grounds, consider the taxpayer’s reply, and provide clear reasons.
The article explains that retrospective cancellation of a supplier’s GST registration cannot, by itself, justify denial of input tax credit. Courts have emphasized that authorities must prove non-genuine transactions or buyer collusion before reversing ITC.
This update summarizes the latest GST advisories issued during June 2026, including changes relating to E-Way Bills, GSTAT procedures, and Show Cause Notices. Taxpayers should review these updates to ensure timely compliance and smooth GST filings.
This article examines how repeated GST summons by multiple authorities for the same records can create unnecessary hardship for bona fide taxpayers. It explains why better coordination, procedural fairness, and disciplined use of Section 70 are essential for effective tax administration.
The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on the e-filing portal. It argues that taxpayers should not lose their statutory right of appeal due to system failures.
The article analyses the Supreme Court’s decision upholding 28% GST on Gross Bet Value rather than Gross Gaming Revenue. It examines the statutory reasoning and discusses its impact on the online gaming industry’s tax framework.
The SC declined to interfere with the High Court ruling that Rule 86A cannot be used to create a negative Electronic Credit Ledger. The judgment clarifies that authorities may recover dues through other statutory remedies.
The High Court held that Rule 86A permits blocking only of input tax credit actually available in the Electronic Credit Ledger. Negative blocking beyond the available balance was declared unsustainable, while preserving the department’s statutory recovery powers.
