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 : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...
Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...
Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...
Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...
Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...
Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...
Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...
Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...
Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...
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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
The Calcutta High Court directed GSTN authorities to carry out backend changes after the GST portal failed to process the taxpayer’s request to opt out of the QRMP Scheme. The Court permitted migration to monthly GST return filing from March 2026.
The Telangana High Court held that time spent pursuing a rectification application and writ proceedings may be considered while deciding delay condonation in a GST appeal. The Court permitted the assessee to approach the appellate authority on merits.
The Bombay High Court set aside GST adjudication orders after finding that no personal hearing was granted before passing adverse orders. The Court held that Section 75(4) requires hearing even if replies to notices were not filed.
The Authority observed that the core element of the transaction was the grant of a non-exclusive right to access Coursera’s proprietary digital platform. It ruled that the supply involved licensing of intellectual property rather than educational services.
The GSTAT held that customer emails denying receipt of ITC benefit could not outweigh books of accounts, ledgers, and credit notes showing price adjustments. The Tribunal recognised adjustment of dues as a valid mode of passing GST benefits.
The GSTAT directed the DGAP to re-examine profiteering calculations after observing a possible miscalculation in the Input Tax Credit figures. The Tribunal sought additional documents and ordered submission of a supplementary report.
The GSTAT set aside the DGAP’s profiteering report after questioning the methodology used to calculate Input Tax Credit benefits in a real estate project. The Tribunal directed a fresh investigation and recalculation of alleged profiteering.
GST replaced multiple indirect taxes with a unified taxation framework to reduce cascading taxes and improve ease of doing business. The reform significantly enhanced transparency, digital compliance, and economic efficiency in India.
You Already Filed One Refund Application… So You Cannot File Another?” Bombay High Court Says GST Law Does Not Work That Way Summary: The Bombay High Court in the case relating to GST refund claims held that Section 54 of the CGST Act does not prohibit filing a second refund application for the same quarter where […]
GST IMS allows taxpayers to accept, reject or keep invoices pending before ITC flows to GSTR-3B, ensuring better GST ITC reconciliation.
