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 483 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 177 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 315 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 504 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 252 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 1053 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 861 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 84 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 78 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 66 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 87 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 192 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 303 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 13323 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 660 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 4767 Views 0 comment Print


GST Tran 1 (Notices & Solutions)

May 2, 2022 59037 Views 0 comment Print

Understand the process of filing Tran-1 for GST and carrying forward input tax credit from the earlier regime to the GST regime.

Weekly newsletter from Chairman, CBIC dated 02.05.2022

May 2, 2022 1161 Views 0 comment Print

Last week also ended with extremely good news on revenue! GST collections for the month of April, 2022 stood in excess of Rs. 1.67 Lakh Crore. This is 20% higher than the corresponding month of last year.

Have you availed the benefit of the SC Sue Moto Extension ?

May 2, 2022 3672 Views 2 comments Print

Understanding the extension of SC Suo Moto order for filing appeals and refund applications under GST Act 2017. Get clarity on the last date after availing the benefit.

Installation services for illumination of roads cannot be construed as Construction Services

May 2, 2022 2841 Views 0 comment Print

AAR ruled that installation services for highway lighting systems cannot be considered as Construction services under SI. No. 3(iv)(a) of Notification No. 11/2017 – Central Tax (Rate) thus, ineligible to benefit of 12% GST.

Service to AIIMS by way of Entrance examination is exempt from GST

May 2, 2022 1521 Views 0 comment Print

AAR held that no GST shall be levied on services provided to educational institution for conducting entrance examination.

GST on construction of rail infrastructure facilities

May 2, 2022 4260 Views 0 comment Print

In re Triveni Engicons pvt ltd (GST AAR Chhattisgarh) What is the rate of tax for the workers like contract of goods and services? i. For the proposed feeder line of East West Rail Corridor within the leasehold boundary of project for coal evacuation through Rail at Gevra Opencast of Gevera Area of SECL the […]

RUDSICO is not a Governmental Authority: AAAR Rajasthan

May 2, 2022 2244 Views 0 comment Print

AAAR held that RUDSICO is not a Governmental Authority. Therefore, appellant is not eligible for exemption under notfn No.12/2017-CT(R) dated 28.6.2017.

Fake GST ITC Racket of Rs. 15.23 Crore Busted in Mumbai

May 2, 2022 2964 Views 0 comment Print

Central Goods and Services Tax (CGST)  Commissionerate, Mumbai West Zone has busted a fake GST Input Tax Credit (ITC) racket and arrested the proprietor of a Malad based firm. The firm was involved in fraudulent availment and passing of Input Tax Credit (ITC) of Rs 15.23 Crore without receiving or supply of goods, in violation of the provisions of CGST Act, 2017. 

GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore

May 1, 2022 2082 Views 0 comment Print

The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is Rs  33,159 crore, SGST is Rs  41,793 crore, IGST is Rs  81,939 crore (including Rs  36,705 crore collected on import of goods) and cess is Rs  10,649 crore (including Rs  857 crore collected on import of goods).

Limitation period would be 3 years from tax date of receipt of tax that has been retained by Revenue

May 1, 2022 5832 Views 0 comment Print

State of Tamil Nadu Vs Everest Industries Limited (Madras High Court) It is useful to refer to the Judgment of the Apex Court in A. Venkata Subbarao v. State of A.P., (1965) 2 SCR 577 : AIR 1965 SC 1773 while dealing with the claims relating to tax that was illegally retained. In the above […]

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