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 Madras High Court held that a supplier claiming GST exemption must prove that water was supplied through tankers and not as packaged drinking water. The assessment order was set aside and remanded for fresh consideration.
The Telangana High Court held that an assessment order dated 02.09.2024 for FY 2019-20 was time-barred because the statutory deadline expired on 31.08.2024. The Court ruled that limitation affects jurisdiction and set aside both the assessment and appellate orders.
The article examines whether merely uploading notices on the GST portal amounts to valid service under Section 169 of the CGST Act. Recent High Court rulings have emphasized actual or constructive communication and natural justice.
The Karnataka High Court quashed the order rejecting revocation of GST registration because documents submitted by the taxpayer were not considered. The matter was remanded for fresh adjudication after a personal hearing.
The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine the validity of statutory ‘H’ Forms. The Court directed the taxpayer to approach the Assessing Authority instead.
CBIC clarifies that fake invoices without actual supply do not create a taxable supply, but wrongful ITC utilization can trigger recovery under Section 74. The distinction depends on how the ITC is used.
The Supreme Court ruled that the presence of monetary stakes, rather than the skill-versus-chance distinction, determines whether online gaming constitutes betting and gambling for GST purposes. The decision subjects stake-based platforms to 28% GST on the total prize pool or deposits.
A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving filing requirements. The representation emphasizes that access to justice should not be hindered by unsettled compliance processes.
The applicant sought clarification on the applicability of Notification No. 16/2021-Central Tax (Rate) and the related GST rate. The Maharashtra AAR allowed withdrawal of the application without examining the merits.
The Maharashtra AAR allowed withdrawal of an advance ruling application seeking clarity on whether GST should be charged at 12% or 18%. Since the application was voluntarily withdrawn, no decision was given on the applicable GST rate.
