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 : 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 : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
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 : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
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 Uttarakhand High Court permitted the taxpayer to seek revocation of GST registration cancellation after clearing all outstanding dues. It directed the authority to decide the application preferably within four weeks.
The Kerala High Court held that recovery based on an inadvertent cross-utilisation of eligible IGST input tax credit was legally unsustainable. The Court quashed the assessment order after finding the issue covered by an earlier Division Bench ruling.
The High Court directed the concerned authority to consider the petitioner’s representations on differential GST reimbursement after granting a hearing. It ordered a reasoned decision within six weeks.
The Calcutta High Court set aside the order denying Input Tax Credit and directed fresh adjudication, holding that the issue must be reconsidered in light of earlier Division Bench judgments concerning retrospective cancellation of a supplier’s GST registration and entitlement to ITC.
The Gauhati High Court held that partners can face personal penalty under Section 122(1A) for pre-2021 transactions as the provision identifies the liable person rather than creating a new offence. The Court ruled that “any person” includes partners who retained the benefit of fraudulent transactions.
The Madras High Court held that ITC cannot be denied solely due to the absence of lorry receipts, weighment slips, or e-way bills when the supplier was registered and had discharged the GST liability. The Court directed a fresh examination based on the complete evidentiary record.
The Supreme Court upheld the Bombay High Court’s ruling that assignment of long-term leasehold rights in immovable property is not a taxable supply under the GST law. The decision confirms that such transfers are not liable to GST due to the absence of a business nexus and their character as transfers of immovable property rights.
Small GST compliance errors can result in late fees, interest, blocked ITC, and penalties. This guide explains the five most common mistakes and practical steps to avoid costly consequences.
The Bombay High Court held that a single show cause notice covering multiple financial years under Section 74 of the CGST Act was without jurisdiction. It quashed the show cause notice, adjudication order, and recovery proceedings, while permitting fresh notices for individual financial years if otherwise permissible in law.
Maharashtra AAR held that a sewerage infrastructure contract was a composite supply and not a pure service. Exemption under Entry 3A was allowed because the aggregate value of goods was below the prescribed 25% limit, subject to final verification at contract completion.
