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 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 : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held that only “taxable persons” fall within the scope of the provision, excluding employees without independent registration.
Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arrested under CGST Act provisions, reinforcing strict action against tax evasion.
Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court concerned the jurisdiction to assess and recover Integrated Goods and Services Tax (IGST) on imported goods and the authority of State GST officers to initiate proceedings in relation to such imports. The petitioner, […]
High Court held that receipts reflected in Form 26AS cannot automatically be treated as taxable services. Tax liability must first be established under the charging provisions of law after examining the nature of the receipts.
The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ensures entitlement to reimbursement.
The issue highlights illegal confiscation of goods under Section 130 without evidence of tax evasion. The key takeaway is that penal provisions cannot be invoked without proving intent to evade tax.
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to lack of proper authorization. The key takeaway is that jurisdictional compliance is mandatory for tax orders.
The issue was whether failure to reply justified confirmation of demand. The Court held that proper adjudication required a response and remitted the matter with conditions.
The Court held that appeals filed beyond the maximum four-month period under GST law cannot be condoned. It ruled that limitation provisions must be strictly followed, leaving no scope for invoking the Limitation Act.
The Court held that once GSTAT is operational and timelines are extended, disputes must be pursued through the appellate mechanism. Writ petitions cannot continue when an effective statutory remedy exists.
