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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.

Latest Articles


Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure

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...

June 11, 2026 1944 Views 0 comment Print

Input Tax Credit Under GST: Conditions, Restrictions & Compliance

Goods and Services Tax : Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation...

June 11, 2026 210 Views 0 comment Print

SC Upholds GST On Online Gaming, Fantasy Sports & Casinos

Goods and Services Tax : The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgme...

June 11, 2026 117 Views 0 comment Print

The Hidden Business Risks in GST Fourth Amendment Rules 2025

Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...

June 10, 2026 204 Views 0 comment Print

NGTP Tag Cannot Replace Evidence: Why Bona Fide GST Buyers Are Facing Unwarranted Scrutiny

Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...

June 10, 2026 318 Views 0 comment Print


Latest News


Representation on procedural issues in filing of appeals before GSTAT

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...

June 11, 2026 120 Views 0 comment Print

Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

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...

June 6, 2026 288 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 2970 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 822 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5226 Views 1 comment Print


Latest Judiciary


West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...

June 11, 2026 57 Views 0 comment Print

Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025

Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...

June 11, 2026 69 Views 0 comment Print

Madras HC Orders Fresh GST Adjudication Subject to 25% Tax Deposit Despite Ex-Parte order

Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...

June 11, 2026 87 Views 0 comment Print

GST Order Quashed as Hearing Was Fixed Before Reply Deadline: Uttarakhand HC

Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...

June 11, 2026 111 Views 0 comment Print

Allahabad HC Quashes GST Demand as Hearing Date Was Fixed Before Reply Deadline

Goods and Services Tax : The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a rep...

June 11, 2026 75 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

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 ...

June 9, 2026 10020 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

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% ...

June 1, 2026 612 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

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...

May 25, 2026 4341 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

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...

May 21, 2026 18360 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 18, 2026 25947 Views 3 comments Print


Refund of accumulated credit admissible even when input & output supplies are same

January 26, 2024 4767 Views 0 comment Print

Malabar Fuel Corporation Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that refund of accumulated credit admissible as LPG (bulk supply) is received @18% from various refineries. Whereas, when LPG is supplied in cylinders to domestic customer GST @5% is leviable. Refund of accumulated credit is admissible even when input and output supplies […]

Penalty for non issuance of E-Invoice – Where supply is exempt under GST?

January 26, 2024 37791 Views 0 comment Print

Explore the implications of non-issuance of E-Invoice for exempt goods under GST. Analysis of relevant sections, rules, and notifications to avoid penalties and litigation.

Essentials of GST Audit: Types, Forms and Procedures

January 25, 2024 11565 Views 2 comments Print

Discover intricacies of GST audit – from types and forms to procedures involved. Explore Section 65 and Section 66 audits, notices, reports, and compliance details

GST Case Law Compendium – January 2024 Edition

January 25, 2024 10746 Views 0 comment Print

Explore critical GST case law issues in the January 2024 edition. From appeal limitations to registration cancellations, get key legal insights for GST compliance.

Decoding GST Law: High Court Ruling on Clubbing Show Cause Notices

January 25, 2024 2322 Views 0 comment Print

Explore the recent legal twist in GST law as Titan Company challenges clubbing show cause notices. Uncover insights on Section 73 implications and the court’s pivotal decision.

Objective Criteria must for GST Registration Cancellation: Delhi HC:

January 25, 2024 966 Views 0 comment Print

Explore the Delhi High Court’s ruling on GST registration cancellation. Learn why proper officer decisions must rely on objective criteria. Full judgment analysis.

Kerala HC Directs Interest on Delayed GST Refund: Flooratex Rubber Case

January 25, 2024 1050 Views 0 comment Print

Kerala High Court orders interest on delayed GST refund to Flooratex Rubber, rejecting CGST and IGST portions. Legal analysis and implications discussed.

Retrospective GST Registration Cancellation Requires Justification: Delhi HC

January 25, 2024 1536 Views 0 comment Print

Explore the Delhi High Court’s ruling on retrospective GST registration cancellation. Learn about the importance of justification and objective criteria. Full judgment analysis.

Format of Draft Reply on DRC-01 GST

January 25, 2024 116367 Views 0 comment Print

Challenge a GST Show Cause Notice effectively. Explore legal defenses citing unsigned notice, incorrect DIN, early hearing date, and discrepancies. Learn from legal precedents for a robust reply.

Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

January 25, 2024 43650 Views 0 comment Print

Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST. Legal insights and implications.

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