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 examined whether delay beyond the limit prescribed under GST law could be condoned. It held that appeals filed after the maximum period under Section 107 are not maintainable.
Reiterating limits under Sections 73 and 74, the court ruled that combining several tax years into one GST notice is legally impermissible, though fresh notices may be issued lawfully.
The issue was whether accused persons in alleged GST evasion were entitled to bail. The Court held that the seriousness of the offence and electronic evidence justified rejection of bail.
The issue before the SC was whether continued custody was justified after filing of the charge sheet. The Court held that documentary evidence, official witnesses, and prolonged custody warranted grant of bail.
The AAR held that royalty paid for mining leases is consideration for licensing services to use minerals. Such services fall under SAC 997337 and attract 18% GST under reverse charge.
The Maharashtra AAR held that employer-provided canteen services amount to a taxable supply where any amount is recovered from employees, with GST payable on the recovered portion.
The Authority held that diagnostic tests, medicines, bed charges, and consumables provided to in-patients are naturally bundled with treatment, forming a composite supply with healthcare as the principal service, eligible for exemption.
The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for affordable housing construction. No ruling was given on merits, leaving the issues undecided.
The AAR held that Masala Paan is not a composite supply with betel leaf as principal supply. It was classified as a miscellaneous edible preparation and taxed at 18% GST.
Union Budget 2026–27 proposes certain targeted amendments under GST. The changes are not rate-oriented but structural in nature and largely focus on resolving long-pending issues faced by taxpayers, particularly service exporters, refund applicants and businesses dealing with post-supply discounts.
