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 : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an as...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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% ...
The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. However, businesses may face higher compliance costs, vendor dependency, and litigation risks due to increased procedural requirements.
The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns under GST law. It argues that compliant recipients should not be penalized for failures beyond their control.
This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies why businesses must maintain monthly accounting, tax tracking, and ITC reconciliation despite quarterly filing.
The Bombay High Court held that rejection of a manual GST appeal was unsustainable where DRC-07 was not available on the GST portal. The matter was remanded for reconsideration under the proviso to Rule 108 of the CGST Rules.
GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated invoice verification. Taxpayers must now upload invoice-wise HSN/SAC details through the prescribed utility.
Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violated statutory requirements. The Court restored the matter and granted the taxpayer fresh opportunity to respond.
Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab initio. The Court quashed the demand order passed in the name of the amalgamating entity.
Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary deposits. Court granted tax authorities an opportunity to take corrective steps if refund entitlement exists.
The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud by the immediate buyer. It highlights judicial views that genuine buyers cannot be burdened with proving unknown upstream transactions.
The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reconciliation issues, and reverse charge disputes. It also discusses judicial rulings supporting taxpayers in genuine ITC claims.
