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


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 393 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 153 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 300 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 468 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 246 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 132 Views 0 comment Print

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 1041 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 315 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 3033 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 855 Views 0 comment Print


Latest Judiciary


Telangana HC Grants Bail in ₹30 Crore GST Fraud Case as No Complaint Filed Despite 60 Days of Custody

Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...

June 14, 2026 75 Views 0 comment Print

Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo 

Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...

June 14, 2026 75 Views 0 comment Print

GST Appeals Cannot Be Rejected as Time-Barred Without Proving GST Order Communication Date: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...

June 14, 2026 81 Views 0 comment Print

P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 63 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 78 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 189 Views 0 comment Print

GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 297 Views 0 comment Print

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 13287 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 657 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 4764 Views 0 comment Print


Commercial Credit Notes In GST- Is It a Service Rendered by Recipient?

August 30, 2022 36123 Views 0 comment Print

Understanding commercial credit notes in GST: when and how to issue them for post-sale discounts and non-GST transactions.

Payment of pre-deposit by debiting electronic credit ledger not allowable

August 30, 2022 4260 Views 0 comment Print

Held that mandatory deposit under section 35F of the Central Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under CGST Act.

Refund of service tax available as both service tax & GST paid on same transaction

August 30, 2022 1158 Views 0 comment Print

Held that undisputedly the appellant has made payment of both service tax and also GST. Further, service tax invoices were subsequently cancelled by issuing credit note. Hence, refund of service tax available to the assessee.

Rajasthan VAT: ITC Mismatch/Verification Date Extended to 31.10.2022

August 30, 2022 2379 Views 0 comment Print

Rajasthan VAT: ITC Mismatch/ Verification Date Extended from earlier 31.08.2022 to 31.10.2022. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated August 30, 2022 In exercise of the powers conferred by sub-section (2) of section 18 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), read with sub-section (2) of section 174 […]

Mapping of GST Refund to Un-Registered Persons (URP) in Karnataka

August 30, 2022 2568 Views 0 comment Print

In some of the cases, where tax and penalty has been paid by Un-Registered Persons (URP/ URD’s) based on the order of vigilance / enforcement authorities and the same was decided in favour of the URP/URD at the appellate authority (JCCT- Appeals)

VAT Act cannot be amended after Introduction of GST Act, 2017

August 30, 2022 3051 Views 0 comment Print

Value Added Tax (VAT) Act Cannot Be Amended After  Introduction Of CGST Act, 2017  – State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)

Chuni is the by-product of Dal and not liable to entry tax

August 30, 2022 5997 Views 0 comment Print

Held that Chuni which is the by-product of Dal, it is one of the 16 ingredients into the making of cattle feed, and it is not the same thing as cattle feed. Chuni is not Cattle feed and therefore not amenable to Orissa Entry Tax Act, 1999.

Ganpati bappa please solve Vighnas of taxpayer

August 30, 2022 5196 Views 1 comment Print

The upcoming month of September is the most important month which the Taxpayers should take care of. What are Vighnas that taxpayers might /face during the month of September?

Request to reconsider method of implementation of Punjab State Development Tax

August 29, 2022 1320 Views 0 comment Print

THE PUNJAB ACCOUNTANTS ASSOCIATION (Regd. vide No. 304 of 2019-20 under the Registration of Societies Act, 1860) OFFICE : R. K. ASSOCIATES, SEHDEV MARKET, JALANDHAR CITY Mob: 98151-98051, 98780-20386, 98153-23059 E-mail : athepunjab@gmail.com, punjacctants@gmail.com, Website : punjabaccountants.com Ref. No : ……………… Dated : 29-08-2022 To Sardar Harpal Singh ji Cheema, Hon’ble Finance Minister, Punjab, Chandigarh Sub […]

GST on construction of Police Station, houses under PM Awas Yojana & Smart City project

August 29, 2022 2604 Views 0 comment Print

GST on construction of houses and infrastructure activities to Karnataka Slum Development Board under Pradhan Mantri Awas Yojana , construction of buildings to Belagavi Smart City Limited under Smart City projects and construction of Police Station under the Karnataka Housing Board, Bangalore.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930