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 : Article explains five common compliance mistakes after the 22 September 2025 GST rate changes, covering rates, ITC, transition sto...
Goods and Services Tax : Explains the steps to update ICEGATE email or mobile by first amending GST registration, integrating GSTIN with Customs, and updat...
Goods and Services Tax : Explains GST registration, TCS under Section 52, Section 9(5), OIDAR provisions and compliance obligations for different online bu...
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 : 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 : Madras HC set aside a GST order passed against a deceased person and remanded the matter for fresh consideration after legal heir'...
Goods and Services Tax : Supreme Court issued notice, permitted service on respondents' Standing Counsel and Additional Solicitor General, and listed the m...
Goods and Services Tax : Orissa HC upheld dismissal of a GST appeal, holding it was filed beyond the outer limit under Section 107(4) after communication o...
Goods and Services Tax : Gauhati HC held that a DRC-01 summary cannot replace a Section 73(1) SCN, quashed the Order-in-Original, and permitted fresh proce...
Goods and Services Tax : Madras HC upheld Section 74 proceedings for blocked ITC under Sections 17(5)(c) and 17(5)(d), holding extended limitation valid an...
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 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.
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.
