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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 180 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 126 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 222 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 384 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 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 501 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 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 51 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 57 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 60 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 252 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 11280 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 4395 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


Services for conversion of wheat into atta/fortified atta is composite supply

July 5, 2023 2460 Views 0 comment Print

Discover the value of supply of services provided by Aakash Food Products Pvt Ltd for the conversion of wheat into atta/fortified atta. This analysis delves into whether the supply qualifies as a composite supply, its relation to Panchayat functions, and the percentage of goods’ value. Furthermore, explore the applicable tax rate for such a supply.

AAR West Bengal: GST on value of supply of services for conversion of wheat

July 5, 2023 741 Views 0 comment Print

Learn about the value of supply of services provided by Vikash Agritech Food Pvt Ltd for wheat conversion into atta/fortified atta, along with the applicable tax rate. This analysis delves into the definition of composite supply, its relation to Panchayat functions, and the 25% threshold for the value of goods. Explore the criteria for exemption under GST laws.

Value of Supply of Services for Wheat Conversion and Applicable Tax Rate

July 5, 2023 1239 Views 0 comment Print

This article discusses the value of supply of services provided by PR Flour Mills Pvt Ltd for the conversion of wheat into atta/fortified atta, as well as the applicable tax rate. The analysis explores whether the supply qualifies as a composite supply and if it is related to functions entrusted to a Panchayat or Municipality. The conclusion determines if the value of goods exceeds 25% of the total supply value and discusses the exemption criteria under the GST Act.

GST on supply for construction & installation of a sewerage treatment

July 5, 2023 6000 Views 0 comment Print

GST AAR West Bengal classifies KSB Limited’s supply of pumps with installation for sewerage treatment as works contract service, taxable at 12% under GST when supplied to local authority.

GST Monthly Compliance Calendar – June 2023: Due Dates & Filing Deadlines

July 5, 2023 10020 Views 0 comment Print

Stay on top of your GST compliance with our comprehensive monthly calendar for June 2023. Get the due dates and filing deadlines for GSTR-7, GSTR-8, GSTR-1, GSTR-1: IFF, GSTR-5, GSTR-6, CMP-08, GSTR-5A, GSTR-3B, GSTR-11, and more.

Refund of Unutilized Input Tax Credit for SEZ Supply | Procedure & Rules

July 5, 2023 5910 Views 0 comment Print

Learn how to claim a refund of unutilized Input Tax Credit (ITC) for supplies made to SEZ units or SEZ developers. Understand the conditions, procedure, and supporting documents required for the refund application. Get insights into the formula for calculating the refund amount and precautions to be taken.

Pumps Supply with Installation: Works Contract Service – AAR West Bengal

July 5, 2023 1881 Views 0 comment Print

Explore the recent advance ruling by the West Bengal Authority, discussing the treatment of supply of pumps, installation, and commissioning work as Works Contract Services. Understand the implications of the ruling and its applicability to sewerage treatment plants, along with key terms and conditions.

Recent Supreme Court Judgments on GST: A Comprehensive Overview

July 5, 2023 27903 Views 0 comment Print

Stay updated with the latest judgments by the Supreme Court of India on Goods and Services Tax (GST). Explore important rulings that impact GST administration, field formations, taxpayers, and professionals.

Appellate Authority cannot pass Order beyond allegations made in SCN

July 5, 2023 4902 Views 0 comment Print

In Earthmark Traders v. Joint Commissioner, State Tax ,Calcutta High Court sets aside order passed by Appellate Authority, emphasizing that authority cannot go beyond the allegations made in Show Cause Notice. Learn about facts, issue, held, and implications of this significant decision.

Violation of Natural Justice Principles if Order passed Prematurely

July 5, 2023 1230 Views 0 comment Print

Read judgment of Sunil Enterprises vs. Commissioner Commercial Tax by Allahabad High Court. Court overturned Adjudicating Authority’s order, highlighting violation of natural justice principles when an order is passed prematurely.

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