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 held that export refunds cannot be denied based on alleged excess ITC without issuing an SCN under the CGST Act. The ruling reinforces that recovery proceedings must follow statutory procedure.
The High Court held that assessment could not stand where the taxpayer was unable to reply due to non-supply of documents. The matter was remitted for fresh assessment after document supply.
The High Court found prima facie vagueness in a GST show-cause notice that failed to specify missing documents and questioned whether Section 74 jurisdiction was validly invoked. Coercive recovery based on the adjudication order was stayed pending further hearing.
The court held that a shipping bill could be amended under Section 149 of the Customs Act to correct an inadvertent drawback entry, enabling release of IGST refund on zero-rated exports.
The High Court held that once belated ITC stands retrospectively regularised by statute, recovery of interest on the same basis cannot continue. The garnishee proceedings were quashed and the matter remitted for fresh consideration.
The issue concerned cancellation of GST registration for non-filing of returns and rejection of appeal as time-barred. The High Court restored the registration after noting that all returns were filed and dues paid.
The High Court declined to interfere with GST registration cancellation where the statutory appeal was filed fifteen months late. The ruling reiterates that limitation bars relief when delays are unexplained in pleadings.
The Delhi High Court set aside a ₹45.36 crore GST demand after the Finance Ministry clarified that Section 86 of the CGST Act imposes joint liability only for goods, not services. The ruling confirms that agents cannot be taxed for services supplied by the principal without statutory backing.
The court examined whether pre-deposit under Section 112 could be enforced when the GST Tribunal was not yet functional. It held that the statutory requirement of pre-deposit still applies and upheld the interim direction.
The case examined whether ITC can be blocked beyond the balance available in the electronic credit ledger under Rule 86A. The court held that such negative blocking is impermissible and restricted the blockage to the actual ledger balance.
