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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


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 186 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 129 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 240 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 390 Views 1 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 150 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 513 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 291 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 2991 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 5250 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 57 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 60 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 69 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 279 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 11403 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 630 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 4404 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 18402 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 26016 Views 3 comments Print


Bombay HC Allows Petitioner’s Advocate during GST Statement Recording

July 9, 2023 1428 Views 0 comment Print

HC addressed the issue of the petitioner’s advocate’s presence during the recording of the petitioner’s statement. The court concluded that while the petitioner’s advocate can be present, they must maintain a visible distance without being within audible range.

Geocoding Functionality for Principal Place of Business Now Available on Common Portal

July 8, 2023 3849 Views 0 comment Print

Access the geocoding functionality on the Common Portal to ensure accuracy and streamline the address verification process for your principal place of business in GSTN records. Discover how this feature converts addresses into geographic coordinates and enhances compliance requirements.

Relevance of Statement Recorded Under Section 70 of CGST Act in Adjudication Proceedings

July 8, 2023 14898 Views 0 comment Print

Understand the relevance of statements recorded under Section 70 of the CGST Act in adjudication proceedings. Explore the provisions of the Act and the distinction between prosecution proceedings and adjudication proceedings.

Representation for Extension of various GST Amnesty schemes under GST

July 8, 2023 16317 Views 1 comment Print

Income Tax Bar Association and All Gujarat Federation of Tax Consultants jointly make a representation for the extension of various Amnesty schemes under GST that ended on June 30, 2023.

Case Analysis of Tata Motors Vs Deputy Commissioner of Commercial Taxes (2023)

July 7, 2023 4782 Views 0 comment Print

In the 2004 case of Ekram Singh, it was held that if a defective part arises and a warranty situation arises, the manufacturer’s credit note is taxable. The credit note has to be issued by the manufacturer to the dealer of automobiles.

Rejection of Appeal is invalid if vehicle breaks down and new e-way bill prepared post interception

July 7, 2023 1503 Views 0 comment Print

HC set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to pass a fresh speaking order after giving petitioners an opportunity of being heard, as the assessee had duly prepared the e-way bill within 3 minutes of the interception of the vehicle.

GST: Provisional attachment of bank account is to be lifted up after one year

July 7, 2023 2007 Views 0 comment Print

Discover the impact of the Hon’ble Bombay High Court’s ruling on the provisional attachment of bank accounts under GST. Learn about the one-year validity period and the importance of complying with Section 83 of the CGST Act. Stay informed to protect your interests.

Preventing Fraudulent GST Registrations: Valid Rent Agreement Requirement

July 7, 2023 12222 Views 0 comment Print

Circular on need for a valid rent agreement or leased deed for GST registration to prevent fraudulent activities and loss of government revenue.

Geocoding Functionality Now Live for GST: Important Update

July 7, 2023 3675 Views 1 comment Print

Get the latest update on Goods and Services Tax (GST) with the introduction of geocoding functionality for accurate address details. Learn how to access and use this feature for seamless address location and verification.

GSTN Included under PMLA 2002 for Information Sharing

July 7, 2023 7743 Views 0 comment Print

Ministry of Finance has included the Goods and Services Tax Network (GSTN) under the Prevention of Money-laundering Act, 2002 (PMLA, 2002). Learn how this inclusion enables the sharing of information between the Enforcement Directorate and GSTN, in cases of suspected contraventions of GST provisions.

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