Follow Us:

Goods and Services Tax

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


Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 135 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 120 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 207 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 336 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 135 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 420 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 2985 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 834 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 5247 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 42 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 51 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 54 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 165 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 108 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 10737 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 627 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 4386 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 18393 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 26007 Views 3 comments Print


Show Cause Notices (SCN) under GST: Procedures, Judgments & Implications

December 18, 2023 13755 Views 2 comments Print

Explore the redressal of issues on Show Cause Notices (SCN) under GST, including procedures, important judgments, and reasons for SCN issuance. Stay informed on GST compliance.

Bail Granted in Alleged 73 Fake Firms & ITC Scam by Rajasthan HC

December 18, 2023 1518 Views 0 comment Print

Rajasthan High Court grants bail to Mohit Sharma in a case involving 73 fake firms and Rs. 73.54 Crore ITC transaction. Analysis of the legal proceedings and factors considered.

Chhattisgarh HC upholds constitutional validity of Section 16(4) of CGST Act

December 18, 2023 11394 Views 0 comment Print

High Court held that provision contained in Section 16(4) of CGST Act is violative of neither Article 14 of Constitution nor Articles 19(1)(g) & 300A of Constitution

Impact of GST on Online Gaming: Challenges and Opportunities

December 18, 2023 2322 Views 0 comment Print

Explore impact of GST on Indian online gaming and casino industry. Understand challenges and opportunities arising from recent GST Council decisions.

Assam GST Update: IIT Big Data Software Impact on Notices

December 18, 2023 4344 Views 0 comment Print

Explore the implications of IIT Big Data Software on GST notices in Assam. Understand the criteria for dropping proceedings and ensuring compliance. Read more.

GST Interest: Patna HC directs AO to consider Substituted proviso in Section 50

December 18, 2023 1194 Views 0 comment Print

Patna High Court directs AO to reconsider interest charges in SYV Motors vs. State of Bihar under GST, citing retrospective amendment to Section 50.

HC quashed order of service of notice through GST Portal to assessee whose Registration was cancelled before serving the same

December 18, 2023 16899 Views 0 comment Print

Service of notice for cancellation of GST registration through e-portal only without physical means was not valid as assessee could not open the e- Portal, due to cancellation of their GST registration and the respondent could expect assessee to know of the issuance of show cause notice or any other communications which were sent through e-Portal. 

Input Tax Credit condition prescribed u/s. 16(4) of CGST Act is constitutionally valid

December 18, 2023 49110 Views 0 comment Print

Calcutta High Court held that registered person is entitled to Input Tax Credit only if conditions prescribed u/s. 16(2) of the Central Goods and Services Tax Act, 2017 are fulfilled. It includes time limit imposed via section 16(4). Accordingly, held that section 16(4) is not violative of Article 300A of the Constitution of India.

Taxpayer should be permitted to correct inadvertent error in Form GSTR-1

December 18, 2023 8331 Views 0 comment Print

Bombay High Court held that department should permit to correct any bonafide, inadvertent error incurred while furnishing details in Form GSTR-1 particularly when department is aware that there is no loss of revenue.

ITC Conundrum: GST Law vs Insolvency & Bankruptcy Code

December 18, 2023 5526 Views 0 comment Print

Explore intricacies of Input Tax Credit (ITC) eligibility during corporate insolvency resolution. Analyze GST law vs Insolvency & Bankruptcy Code complexities in this detailed guide.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930