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 Maharashtra AAR held that supplies of warehoused goods to foreign-going vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports because the goods were supplied within India. The transactions were treated as neither supply of goods nor services under Schedule III.
The Maharashtra AAR held that supply of MHADA-reserved flats constituted a taxable works contract service because additional FSI received at the commencement stage formed part of the consideration. The key takeaway is that the post-OC execution of sale agreements did not convert the transaction into a GST-free sale of immovable property.
GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricter validations to improve data accuracy and compliance from 1 August 2026.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going merchant vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports under the IGST Act.
The article argues that large-scale GST frauds and growing compliance burdens show the need for structural reform. It proposes alternative tax models that eliminate ITC-related fraud risks while protecting revenue.
The GSTAT workshop clarified that appeals can be filed electronically without submitting physical records or paper books. The key takeaway is a significant reduction in procedural burden and greater ease of compliance for taxpayers.
The Kerala High Court declined to continue proceedings after being informed that a final order under Section 130 of the CGST Act had already been passed. The Court held that the petitioner must pursue the remedies available against the final order.
The Kerala High Court set aside an order denying GST input tax credit for delayed return filing. The Court held that returns filed before 30.11.2021 required reconsideration under Section 16(5) of the CGST Act.
The assessment was based on four discrepancies: reconciliation issues between GSTR-1 and GSTR-3B, input tax credit (ITC) mismatch between GSTR-3B and GSTR-2A, declaration of ineligible ITC, and invalid ITC under Section 16(4) of the GST Act.
The Kerala High Court held that a single show cause notice and adjudication order covering multiple assessment years is not legally sustainable. The impugned order was quashed with liberty to issue separate notices for each year.
