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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


How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 141 Views 0 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 309 Views 0 comment Print

What Is GST? Types, Meaning & How GST Filing Works in India

Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...

June 9, 2026 42 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 207 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 420 Views 0 comment Print


Latest News


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 252 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 2913 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 816 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 5196 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...

June 9, 2026 174 Views 0 comment Print

Lifestyle Liable for Profiteering as Base Prices Increased After GST Rate Reduction

Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...

June 9, 2026 108 Views 0 comment Print

SC Grants Interim Relief as Entry Tax on Export-Bound Goods Requires Fresh Examination

Goods and Services Tax : The Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...

June 9, 2026 36 Views 0 comment Print

Calcutta HC Upholds Entry Tax Amendments as Jindal Stainless Overruled Earlier Legal Basis

Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...

June 9, 2026 51 Views 0 comment Print

GST Summons Challenge Dismissed as Date of Appearance Had Already Passed

Goods and Services Tax : The Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. Th...

June 9, 2026 30 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 1455 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 555 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 4089 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 18174 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 25755 Views 3 comments Print


Client KYC Checklist for GST Professionals: How to Avoid GST Fraud & 122(3A) Exposure

March 1, 2026 7671 Views 1 comment Print

Practical client KYC checklist for GST professionals to reduce exposure under Section 122(3A) and document safeguards against fake registration and ITC fraud.

GST Assessment Order Set Aside Due to Absence of Section 74 Personal Hearing

March 1, 2026 1392 Views 0 comment Print

The Madras High Court quashed GST assessment orders passed under Section 74 after finding that no personal hearing was granted. The Court held that denying a hearing violates principles of natural justice and remanded the matter for fresh consideration.

GST Assessment Set Aside for Lack of Personal Hearing and Duplicate Order for Same Year

March 1, 2026 870 Views 0 comment Print

Madras High Court quashed assessment under Section 74 as no personal hearing was granted and the same assessment year was reassessed for higher demand.

Madras HC Upholds GST Assessment as Adequate Opportunity Was Granted After Remand

March 1, 2026 366 Views 0 comment Print

The Court refused to interfere with the reassessment order, noting that sufficient opportunity was provided pursuant to a remand. Financial crisis was held not to be a valid ground to set aside the assessment.

GST Adjudication Without Proof of Hearing Notice is Unsustainable: Calcutta HC

March 1, 2026 462 Views 0 comment Print

The Calcutta High Court held that passing an adverse order without granting mandatory hearing under Section 75(4) violates natural justice. The matter was remanded for fresh adjudication.

GSTR-2B and Place of Supply Mismatch: An Analysis

March 1, 2026 10809 Views 1 comment Print

This article analyses the legal framework governing ITC and Place of Supply, explains how GSTR-2B logic results in denial of ITC in genuine cases, highlights the inconsistency between portal validation and statutory provisions, and suggests practical remedies for taxpayers facing audit and departmental scrutiny.

Maharashtra Advances Profession Tax Due Dates to 15th

February 28, 2026 28995 Views 1 comment Print

Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. The revised provisions shift key filing and compliance dates to the 15th day, impacting taxpayers across the state.

Bombay HC Ordered Video Recording of Statements in GST Probe to Ensure Transparency

February 28, 2026 567 Views 0 comment Print

The Court declined to exempt the Managing Director from appearance under Section 70 CGST, noting he verified the petition on oath. The ruling emphasizes accountability in GST investigations.

No Penalty for Minor Delay in E-Way Bill Extension During Export Transit: Gujarat HC

February 28, 2026 681 Views 0 comment Print

The Gujarat High Court held that when exported goods qualify as zero-rated supply and no tax is payable, penalty under Section 129 for E-way bill expiry is unsustainable. Refund of ₹18 lakh was directed.

Section 60 CGST: How Provisional Assessment Works Under GST

February 28, 2026 1485 Views 0 comment Print

Section 60 of the CGST Act allows temporary tax payment when liability is uncertain, ensuring business continuity while protecting revenue.

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