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 article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and technology-driven refund processing.
The Bombay High Court ruled that GST authorities cannot create a negative balance in the Electronic Credit Ledger while blocking ITC under Rule 86A.
Jageswar Saw Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court dismissed an appeal challenging detention of an excavator and levy of penalty under Section 129 of the West Bengal GST Act, 2017, holding that incorrect declaration in transport documents and improper execution of delivery challan justified action by the tax authorities. […]
The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. The notification gives retrospective effect from 1 April 2026 and strengthens the GST appellate mechanism.
The Telangana High Court granted pre-arrest bail in a ₹97.25 crore GST ITC case after observing that the allegations were primarily documentary in nature. The Court held that custodial interrogation was not shown to be necessary.
Rule 14A introduces a fast-track GST registration process for small taxpayers with limited B2B tax liability. The article explains eligibility conditions, filing restrictions, and the procedure for switching to normal registration.
The Supreme Court affirmed that continuous non-filing of GSTR-3B despite issuing invoices and collecting GST amounts to wilful suppression under Section 74. The ruling rejects financial hardship as a defence against GST compliance failures.
The Delhi High Court ruled that Show Cause Notices issued on 30 November 2024 for FY 2020–21 were within limitation under Section 73(2) of the CGST Act. The Court treated December, January, and February as the relevant three calendar months before the final order date.
The Gujarat High Court ruled that Input Tax Credit cannot be claimed unless the supplier has actually paid tax to the Government under Section 16(2)(c) of the CGST Act. The Court held that ITC remains a conditional statutory benefit and refused to create a bona fide purchaser exception.
GSTN has implemented automated interest computation through the Tax Liability Break-up mechanism in GSTR-3B to identify delayed tax payments relating to earlier periods. The update shifts GST compliance from manual assessment to system-driven validation based on invoice dates, reporting periods, and payment timelines.
