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 ...
Courts held that Section 16(2)(c) cannot be applied mechanically to deny ITC to honest buyers. ITC denial must be confined to fraudulent or collusive transactions.
The Court held that a buyer cannot be saddled with purchase tax merely because the seller failed to remit tax when the transaction was otherwise taxable at the seller’s end.
The issue is whether unregistered sellers can operate on online marketplaces under GST. The key takeaway is that limited relaxations exist, but only under strict statutory conditions.
The Court held that a bona fide purchaser cannot be denied ITC merely because the supplier failed to pay GST. Recovery must be made from the defaulting seller, not the genuine buyer.
Exporters can now procure goods at 0.1% GST and export on IGST payment, enabling optimal use of accumulated ITC. The removal of Rule 96(10) ensures faster refunds and reduced litigation risks.
The Karnataka High Court’s GST ruling adopts the Supreme Court’s “arrest is an exception” framework for offences up to seven years, but it goes further in emphasis by treating non‑requirement of custodial interrogation in GST cases up to five years as a strong—almost default—reason to grant anticipatory bail, whereas Supreme Court precedents treat that factor […]
The Court held that alleged overlap between State and Central GST proceedings involves factual scrutiny, not a pure legal issue. Taxpayers must pursue statutory appeals instead of writ remedies.
The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way bills, GST returns, and bank payments prove genuine transactions.
The High Court set aside a GST notice covering four tax periods in one proceeding. It held that Section 73 requires year-wise notices with separate limitation for each assessment year.
The High Court held that issuing a single GST show cause notice for more than one financial year is impermissible. Each financial year is a separate unit with its own limitation period.
