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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 210 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 132 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 243 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 393 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 552 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 78 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 75 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 87 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 309 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 11565 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 636 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 18411 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


Format of Board Resolution For GST Registration

February 28, 2023 221154 Views 4 comments Print

One of the director of the company, as an Authorised Signatory for enrolment of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various document electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Central GST department and/or the concerned State GST or any other UTs GST or such other authorities as and when required.

RCM One Case Study- Is There Any Solution

February 28, 2023 7809 Views 1 comment Print

Explore a case study on Reverse Charge Mechanism (RCM) and find out if there’s a solution to the challenges faced by X & Company.

वर्ष के अंत मे जीएसटी संबधित ध्यान रखने योग्य बातें

February 28, 2023 7470 Views 0 comment Print

वित्तीय वर्ष २०२२-२३ अपने आखिरी पड़ाव पर है। वित्तीय वर्ष के अंतिम दिनों ( मार्च २०२३ )  मे एवं अगले वित्तीय वर्ष के प्रारम्भ मे ( अप्रैल २०२३) कई बातों का ध्यान रखना पड़ता है ताकि हमे बाद मे दिक्कतों का सामना नहीं करना पड़े । जीएसटी अब स्थायी रूप ले रहा है । फिर […]

Monthly GST Journal for the month of March 2023

February 28, 2023 3963 Views 0 comment Print

Stay updated with recent GST changes in March 2023. Learn about GST portal enhancements, e-invoicing updates, and recent case laws affecting taxpayers. Plus, don’t miss the compliance calendar for March 2023.

E -Way Bill And “Bill To Ship To” Transaction In GST

February 28, 2023 50964 Views 1 comment Print

The e-Way bill system is for GST-registered persons / enrolled transporter for generating the waybill (a document to be carried by the person in charge of conveyance) electronically on commencement of movement of goods exceeding the value of Rs. 50,000 in relation to the supply or for reasons other than supply or due to inward supply from an unregistered person.

Section 129 & Section 130 of CGST Act, 2017 – A Detailed Analysis

February 28, 2023 72360 Views 1 comment Print

Explore a comprehensive analysis of Sections 129 & 130 of the CGST Act, 2017. Understand the provisions, rules, and procedures for detention, seizure, and release of goods and conveyances.

GST compensation cess rate on Coal rejects supplied to or by a coal washery

February 28, 2023 6174 Views 0 comment Print

Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person

Analysis of anti-profiteering provisions under GST and their impact on businesses and consumers

February 28, 2023 24423 Views 0 comment Print

The anti-profiteering provisions under the Goods and Services Tax (GST) were introduced to ensure that businesses pass on the benefits of reduced tax rates and input tax credits to the consumers. The primary objective of anti-profiteering measures is to protect the interests of the consumers and to prevent businesses from taking undue advantage of the GST system.

Analysis of GST changes proposed in Union Budget 23-23

February 28, 2023 23793 Views 0 comment Print

Understand the implications of GST registration cancellation without determining payable amounts by the assessee. Learn from the Gujarat High Court’s ruling.

GST Registration Cancellation without determining amount payable by assessee is cryptic, invalid & unsustainable

February 28, 2023 10722 Views 0 comment Print

Learn about the impact of delayed payments to Micro & Small Enterprises in India. Understand the legal provisions and implications for businesses.

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