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 issue was a municipal demand raised without prior notice. The Court accepted the authority’s statement to treat it as a show cause notice and ensure a hearing before any final decision.
The court upheld dismissal of a GST appeal filed well beyond the permissible condonation period. It ruled that neither appellate authorities nor writ courts can extend limitation beyond what the statute allows.
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The key takeaway is that belated compliance can nullify best judgment assessments.
The issue was rejection of a GST appeal filed beyond the initial limitation period. The Court held that delay within the condonable period must be considered and granted the petitioner an opportunity of hearing.
The Court held that IGST on ocean freight under reverse charge was not payable even for pre-2023 periods. The key takeaway is that the Mohit Minerals ruling applies retrospectively.
The Court held that issuing a single assessment covering several financial years is without jurisdiction. The order was quashed, reaffirming that GST proceedings must be initiated separately for each financial year.
The court examined whether a single notice could cover several financial years under GST law. It held that consolidation of multiple tax periods under Section 74 is impermissible.
The court examined allegations of large-scale fraudulent availment and circulation of ITC without actual supply. Anticipatory bail was refused, holding that serious allegations and an ongoing investigation justified custodial inquiry.
Examines how courts scrutinized GST arrests and bail where tax evasion was inflated through extrapolation. Key takeaway: evidence-based figures matter more than assumptions.
Explains how Section 74A reshapes GST penalty computation under a unified framework. Key takeaway: penalty rates remain similar, but timelines and flexibility are significantly improved.
