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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


GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...

June 12, 2026 66 Views 0 comment Print

Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 186 Views 0 comment Print

Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 1767 Views 0 comment Print

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 333 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 156 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 708 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 303 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 3003 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 840 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 5271 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 159 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 84 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 123 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 477 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 114 Views 0 comment Print


Latest Notifications


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 42 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 12057 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 639 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 4476 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 18447 Views 0 comment Print


Is GST payable on foreign exchange gain/loss in case of import of services?

August 17, 2022 27354 Views 2 comments Print

Learn about the implications of foreign exchange gain/loss on import of services in terms of GST. Understand the taxable value and how to avoid interest and penalties.

Imposition of penalty/ tax for failure to re-validate e-way bill without finding of evasion is unjustified

August 17, 2022 2538 Views 0 comment Print

Sanskruthi Motors Vs Joint Commissioner (Kerala High Court) Held that the officer was duty bound to consider the explanation offered by the petitioner for the expiry of the e-way bill. Hence, imposition of penalty/ tax on allegation that there was ample time to revalidate the e-way bill not justified as there was no finding of […]

Complete Guide on GST on Renting of Residential Immovable Property

August 17, 2022 7059 Views 1 comment Print

Learn everything you need to know about GST on renting residential immovable property. Understand how GST applies to renting, leasing, and licensing arrangements.

Cut/sized share trees not liable to tax under TNGST Act, 1959

August 17, 2022 2685 Views 0 comment Print

Held that that the cut/ sized shade trees would constitute agricultural produce and therefore, fall outside the purview of TNGST Act, 1959.

Guidelines on Issuance of Summons under Section 70 of CGST Act 2017

August 17, 2022 60294 Views 1 comment Print

CBIC Guidelines on Issuance of GST Summons under Section 70 of Central Goods & Services Tax Act, 2017 – Instruction No. 03/2022-23[GST-INV]

Guidelines for arrest & bail for offences punishable under CGST Act 2017

August 17, 2022 14130 Views 0 comment Print

CBIC issued Guidelines for arrest and bail for offences punishable under CGST Act, 2017 Instruction No. 02/2022-23 [GST – Investigation]

Weekly newsletter from Chairman, CBIC dated 16/08/2022

August 16, 2022 942 Views 0 comment Print

With a view to enhancing facilitation of trade across the India-Bangladesh border, a number of stakeholder meetings have been held between Indian Customs and our counterparts in Bangladesh.

Appeal can be filed by person opting to make payment of tax & penalty on detention/seizure

August 16, 2022 7014 Views 0 comment Print

Held that person seeking to make payment of tax and penalty u/s. 129(1)(a) of the CGST Act cannot be deprived from filing an appeal u/s 107

Roof Mounted Air-Conditioning classifiable under HSN Heading 8415

August 16, 2022 2421 Views 0 comment Print

Roof Mounted Air-Conditioning unit manufactured by the applicant are classifiable under HSN Heading 8415 and the classification of the goods shall not alter on account of supply by them to Railways.

Enhancement of Demand beyond Scope of Show Cause Notice Not Sustainable

August 16, 2022 2298 Views 0 comment Print

If authority intend to add interest and penalty on amount fixed in SCN, separate notices ought to have been issued to for the said demand

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