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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


Understanding Appeals & Revision Mechanism under GST

Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...

June 15, 2026 210 Views 0 comment Print

Crisp Notes on Issuance of SCN Under GST

Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...

June 15, 2026 216 Views 0 comment Print

Limitation for Filing Appeal before GSTAT – A Legal Analysis

Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...

June 15, 2026 297 Views 0 comment Print

Cancelled Registration, Notice Buried on Portal Can Department Still Insist “You Were Served”?

Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...

June 15, 2026 162 Views 0 comment Print

Composition Levy under GST: Should Your Small Business Really Opt for It?

Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...

June 15, 2026 240 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 351 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 1143 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 333 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 3075 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 873 Views 0 comment Print


Latest Judiciary


Kerala HC Quashes GST Notice as Composite SCN Covered Multiple Assessment Years

Goods and Services Tax : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...

June 15, 2026 84 Views 0 comment Print

Kerala HC Invalidates Composite GST SCN Due to Multi-Year Coverage

Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...

June 15, 2026 66 Views 0 comment Print

TCS Paid Under Protest Counts Towards GST Appeal Pre-Deposit Requirement: Bombay HC

Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...

June 15, 2026 96 Views 0 comment Print

Gauhati HC Quashes ITC Denial as Supplier’s Tax Default Cannot Penalize Bona Fide Purchaser

Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...

June 15, 2026 90 Views 0 comment Print

GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...

June 15, 2026 75 Views 0 comment Print


Latest Notifications


GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 108 Views 0 comment Print

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 276 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 363 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 13818 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 669 Views 0 comment Print


GST on printing of content provided by customer on PVC banners

February 12, 2021 2172 Views 0 comment Print

In re Macro Media Digital Imaging Private Limited (GST AAAR Tamilnadu) The Appellant made an Application to AAR vide Application NO. 47 dated 18.11.2019 seeking advance ruling on the 1. Whether the transaction of printing of content provided by the customer on PVC banners and supply of such printed trade advertisement is supply of goods? […]

Opt GST Composition Scheme for FY 2021-22 by 31.03.2021

February 12, 2021 7686 Views 0 comment Print

Attention: Functionality to opt in for composition has been made available for FY 2021-22 in the Dashboard of taxpayers at Common Portal. The eligible taxpayers, who wish to avail the composition scheme may opt in for composition up to 31st March 2021. Source- gst.gov.in Also Read- How to Opt for GST Composition Levy with FAQs […]

DGGI arrests man for fraudulently availing ITC of more than Rs 69 crore

February 12, 2021 1194 Views 0 comment Print

DGGI Gurugram Zonal Unit (GZU), Haryana has arrested one Shei Surender Kumar Gupta resident of New Delhi on charges of availing and passing on fake input tax credit by way of receipt/issuance of invoices without any actual supply of goods or services.

Budget 2021 – Self certification of GST Annual Returns

February 12, 2021 8925 Views 1 comment Print

Budget 2021 from the indirect tax standpoint made various announcements primarily focusing on the two major aspects i.e. penalize fraudulent transaction and reduce the compliance burden. Of the many amendments proposed under GST, three main amendments that needs serious deliberation by taxpayers are a) The rationalization of the annual GST compliance; b) The amendment to […]

Frequently asked questions on QRMP scheme

February 12, 2021 49209 Views 18 comments Print

1. What is QRMP scheme? What are its benefit? A: Quarterly Return, Monthly Payment of Taxes (QRMP) Scheme is a scheme to simplify compliance for small taxpayers. Under this scheme, taxpayers having an aggregate turnover at PAN level up to Rs. 5 crore can opt for quarterly GSTR-1 and GSTR-3B filing. Payment can be made […]

Union Budget 2021 – Important changes proposed in GST & Customs

February 11, 2021 15363 Views 6 comments Print

The GST is now almost 4 years old, has its own highs and lows in terms of practicality. With the intent of easing compliances, the GST council has brought up several measures to streamline and simplify the compliances in the past. Such measures include the nil return through SMS, QRMP (Quarterly returns and monthly payment scheme) for small taxpayers, e-invoicing, validation of input statement in GST portal, pre filled GST returns and introducing staggered filing of returns.

HC Grants bail to person allegedly involved in Rs. 9 Cr GST Evasion

February 11, 2021 696 Views 0 comment Print

It is submitted that it is a case of total evasion of GST and disposing the manufactured goods without showing any record about its manufacturing activity and clandestine purchase of such products without paying of any GST has resulted in evasion to the tune of Rs. 9 Crores and odd

SOP for implementation of provision of suspension of GST registrations

February 11, 2021 7434 Views 0 comment Print

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 –

HC Grant stay to ‘Tata Starbucks’ subject to payment of principal profiteered amount

February 11, 2021 1062 Views 0 comment Print

Tata Starbucks Private Limited Vs Union of India (Delhi High Court) Subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,04,70,664/- as levied excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be a stay, as far as the direction for payment is concerned. FULL TEXT […]

‘Micro Manipulator System’ classifiable under Chapter Heading 9018

February 11, 2021 930 Views 0 comment Print

In re Shivani Scientific Industries Pvt. Ltd. (GST AAAR Gujarat) (i) ‘Micro Manipulator System’ supplied by M/s. Shivani Scientific Industries Pvt. Ltd. is classifiable under Chapter Heading 9018 of the First Schedule to the Customs Tariff Act, 1975 as ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical […]

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