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 : 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 : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
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 Court refused to entertain a writ petition challenging a GST assessment order after the limitation period for filing a statutory appeal had lapsed. It held that writ jurisdiction cannot be used to bypass prescribed appellate remedies.
The Supreme Court declined to interfere with the High Court’s order rejecting anticipatory bail in a GST matter involving liability below ₹5 crore. The ruling reaffirmed that offences falling below the statutory threshold are treated as non-cognizable and bailable under Section 132 of the CGST Act.
The Chhattisgarh High Court held that the alleged GST offence, involving liability below Rs. 5 crore, was non-cognizable under the GST framework. The applicant’s request for pre-arrest protection was accordingly dismissed.
The article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit notes under Section 34. Proper documentation can support GST compliance during audits and departmental proceedings.
The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations. It emphasizes that bona fide buyers deserve fair treatment and a meaningful opportunity to prove genuine transactions.
The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicating the earlier notice. The Court set aside the ex parte assessment order and directed a fresh adjudication after granting the taxpayer an opportunity to respond.
The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not made simultaneously with the appeal filing. The Telangana High Court held that such rejection was unjustified when the pre-deposit was subsequently made during the pendency of the appeal.
The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and subsequent bank attachment notice.
The GSTAT Committee has recommended sweeping changes to the GSTAT Procedure Rules, 2025 to simplify appeal filing and reduce technical objections. The proposals aim to enhance accessibility, procedural flexibility, and efficiency in GST litigation.
The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general penalty under Section 125. The ruling distinguishes non-filing from delayed filing, potentially widening GST penalty exposure.
