Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...
Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...
Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...
Fema / RBI : The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact o...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authoriti...
Goods and Services Tax : The Ministry of Coal hails the GST Council's reform, which removes the ₹400/ tonne Compensation Cess and raises the GST rate to ...
Goods and Services Tax : The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document ...
Goods and Services Tax : The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on its delayed GST refund under...
Goods and Services Tax : West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven texti...
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% ...
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...
GST rate cuts across steel, iron, agriculture, forest products, and tourism enhance Jharkhand’s competitiveness, jobs, and rural income.
BCAS requests extension of GSTR-3B filing and payment deadline for Sep 2025, arguing the original date of Oct 20 coincides with Diwali, creating compliance difficulties.
Analysis criticizes the GST rule linking restaurant tax to hotel room tariff (over ₹7,500), arguing it unfairly imposes 18% GST on walk-in, non-luxury diners.
Allahabad High Court quashes Section 74 GST orders, mandating proof of fraud, wilful misstatement, or suppression with intent to evade tax. Unverified reports and supplier’s registration issues are insufficient.
Delhi High Court rules the GST Appellate Authority must fully re-examine all evidence and replies under Section 107(11) of the CGST Act. The only bar is remanding the case.
CBI arrested a CGST Superintendent and Inspector in Mumbai for allegedly demanding ₹25,000 to approve a firm’s GST registration.
Punjab’s GST cut from 12% to 5% boosts textiles, dairy, food, and handicrafts, lowering costs, spurring demand, and strengthening livelihoods across sectors.
GSTN clarifies that the Invoice Management System (IMS) implementation does not change GSTR-2B auto-population or its timing. Credit Note handling offers new flexibility for recipients.
Manipur GST (Second Amendment) Ordinance, 2025, aligns state law with Central GST changes from the Finance Act, 2025. Key amendments cover tax on penalty appeals, ITC restrictions, and the new Track and Trace mechanism for specified goods.
Sikkim HC rules that refund of unutilised ITC upon business closure is not permissible under the CGST Act, as Section 54 limits refunds to zero-rated supplies and inverted duty structure only.
