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 : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
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 : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
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 ...
The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Businesses will need stronger compliance systems and accurate invoice reporting.
The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authority rejected the application because it did not relate to any actual or proposed supply undertaken by the applicant.
The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part of a composite healthcare supply. Such inpatient healthcare services qualify for GST exemption under Notification No. 12/2017.
Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. The ruling clarified that GST would apply at 5% if the sale value does not exceed Rs. 2500 per piece.
The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had already been adjudicated in earlier proceedings. The Authority held the application was barred under Section 98(2) of the CGST Act.
The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. Accordingly, reverse charge GST was held inapplicable on honorarium and sitting fees.
The Gujarat High Court held that a GST cancellation notice lacking material particulars cannot sustain cancellation proceedings. The Court restored the registration after finding both the notice and cancellation order vague and non-speaking.
This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hospitality businesses. It also covers restaurant services, banquet halls, transportation, and ancillary services.
ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory timelines. The FAQs explain how taxpayers can rectify such reporting errors through future GSTR-3B adjustments.
The Tripura High Court stayed GST recovery proceedings after finding prima facie non-compliance with section 169 of the CGST Act regarding service of the adjudication order.
