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


AI in GST: Powerful Tool, Unready Taxpayers: Risks of Algorithmic Judgement

Goods and Services Tax : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...

April 21, 2026 156 Views 0 comment Print

GST on IPL: Sport or High-Octane Entertainment — 18% vs 40%?

Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....

April 21, 2026 129 Views 0 comment Print

GST SCNs Invalid Without Specific Allegations of Suppression

Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...

April 21, 2026 204 Views 0 comment Print

GST Refund on Export of Goods – Understanding Adjusted Total Turnover

Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...

April 21, 2026 186 Views 0 comment Print

Consolidated GST Notices Referred to Larger Bench Due to Conflicting Judicial Views

Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...

April 21, 2026 135 Views 0 comment Print


Latest News


Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 3756 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 537 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 690 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 924 Views 1 comment Print

CBI Arrests Assistant Commissioner, CGST, Ratlam in a Bribery Case

Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...

April 1, 2026 624 Views 0 comment Print


Latest Judiciary


Custody Not Required as Trial Likely to Take Time, HC Grants Bail in Fake ITC Case

Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...

April 21, 2026 87 Views 0 comment Print

Chhattisgarh HC Stayed GST Recovery Subject to Pre-Deposit Compliance

Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...

April 20, 2026 117 Views 0 comment Print

Bombay HC Sets Aside GST Cancellation for Lack of Reasons; Bank Attachment Ends After One Year

Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...

April 20, 2026 456 Views 0 comment Print

Telangana HC Stayed GST SCN Due to Illegal Clubbing of Sections 74, 74A & 130

Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...

April 20, 2026 225 Views 0 comment Print

Apply in DRC-20 for GST Payment in Instalments: Telangana HC

Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...

April 20, 2026 162 Views 0 comment Print


Latest Notifications


CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 1374 Views 0 comment Print

Late Fee Waiver Granted Due to System Glitches in Maharashtra PT Return Filing

Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...

April 18, 2026 1461 Views 0 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 10077 Views 0 comment Print

Editing allowed in Appeal Pre-deposit Percentage Field in GST Portal

Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...

April 11, 2026 3159 Views 0 comment Print

GSTN Clarifies Appeal Rights Due to Incorrect NIL Demand in Adjudication Orders

Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...

April 3, 2026 546 Views 0 comment Print


Legality of Initiation and Adjudication of Penalty Proceedings under Section 122 of CGST Act, 2017 – A Critical Examination

January 5, 2026 2355 Views 0 comment Print

The issue was whether penalties under Section 122 can be initiated independently. Courts have allowed departmental action when linked to substantive proceedings, but the statutory basis remains debated.

SC Upholds GST Penalty for Wilful Non-Filing of Monthly Returns

January 5, 2026 1023 Views 0 comment Print

The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent payment.

GST on Educational Institutions: Legal Position, Enforcement Reality & Role of Documentation

January 5, 2026 909 Views 0 comment Print

Authorities are scrutinizing bundled fees, hostel/mess charges, transport, and uniforms. Schools must ensure ancillary services comply with GST rules to avoid liability while core education remains exempt.

CBI Arrests IRS Officer, Two CGST Superintendents for ₹70 Lakh Bribe

January 5, 2026 1053 Views 0 comment Print

Enforcement authorities uncovered a corruption racket involving illegal payments to influence GST evasion cases. The key takeaway is that multiple officials and private actors were arrested following a trap operation.

Guidelines for differential tax on works contract provided due to change in tax regime from VAT to GST

January 5, 2026 759 Views 0 comment Print

Karnataka High Court provides guidelines for arriving at differential tax amount due to change in tax regime from VAT to GST on works contract executed with various State Government agencies.

GST Penalty Regime 2.0: Decoding Sections 73, 74 and New Section 74A

January 5, 2026 3717 Views 0 comment Print

This article explains how the new Section 74A consolidates GST penalty proceedings and standardises timelines for both fraud and non-fraud cases.

GST on Jewellery vs Making Charges: The Classification Mistake Costing Jewellers

January 5, 2026 3360 Views 0 comment Print

This article explains how misclassifying making charges as goods leads to GST short payment and highlights the correct legal treatment under GST.

System-Generated vs. Officer-Initiated: A Guide to Deploying DRC-01B & ASMT-13

January 5, 2026 1053 Views 0 comment Print

This article clarifies the legal distinction between system-generated mismatch intimations and officer-led best judgment assessments, explaining when each form can lawfully be issued.

GST Advisory on Filing Opt-In Declaration for Specified Premises, 2025

January 4, 2026 11220 Views 0 comment Print

The GST Portal now enables electronic filing of opt-in declarations for declaring hotel premises as “specified premises.” The key takeaway is mandatory online filing with defined timelines for FY 2026–27.

Interplay between GST Act and Prevention of Money Laundering Act, 2002

January 4, 2026 1149 Views 0 comment Print

The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such as fraud or conspiracy under IPC.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930