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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 219 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 300 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 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 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 3081 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 87 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 72 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 99 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 108 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 114 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 672 Views 0 comment Print


Can we charge more fees from GST Clients? To know more, read below….

January 27, 2021 14427 Views 1 comment Print

Background: In today’s era we all are looking forward to maximize our returns, may be in the form of fees from our clients or in form of Salary & Perks from our organization. In this tech-savvy world also, the maxim still holds true: “To Get What You Want, Help Others to Get What They Want” […]

GST Provisional Section 83 Attachment cannot be invoked if no pending proceedings

January 27, 2021 1200 Views 0 comment Print

Piyush Shamjibhai Vasoya Vs Union of India (Gujarat High Court) Indisputably, in the case on hand, no proceedings under Section 62 or Section­ 63 or Section ­64 or Section ­67 or Section ­73 or Section ­74 of the Act have been initiated or pending against the writ ­applicant. In the absence of pendency of any […]

Punjab GST Audit Manual 2020

January 26, 2021 2889 Views 0 comment Print

Objective of Punjab GST Audit Manual is to outline the principles and procedures for audit conducted under the Punjab Goods and Services Tax Act, 2017 and the Rules made there under. In this document registered person selected for audit is referred to as an Auditee.

CGST+SGST would be levied on intermediary services provided to foreign principal

January 26, 2021 4506 Views 0 comment Print

The Hon’ble AAR Gujarat in the matter of M/s. Sagar Powertex Private Limited [Advance Ruling No. GUJ/GAAR/R/98/2020, dated October 14, 2020] held that, ‘Central Goods and Services Tax (CGST) + State Goods and Services Tax (SGST) would be applicable and not Integrated Goods and Services Tax (IGST), on intermediary services provided by an Indian agent […]

GST Rule 86B – An Analysis

January 26, 2021 89655 Views 8 comments Print

The government introduced GST explaining that it is good and simple tax to eradicate the cascading effect of various indirect tax legislations in the country, but after introduction of GST, the government took various measures to curb the fake ITC frauds but while doing so government did not even bother about what is the impact […]

ESI/PF liability in Contract Labor of Contractor vis a vis Factory under GST

January 26, 2021 170007 Views 11 comments Print

Is there any GST liability on a Labor contract, on the consideration received inclusive of ESI & PF from the Contractee Factory? And paid by the contractor to concerned Department by recovering the same from his contract Laborers? The GST recovered by the Contractor from his contract Laborers towards ESI and PF is paid to […]

Changes by CBIC for implementing Tariff Rate Quota (TRQ) licenses

January 25, 2021 1347 Views 0 comment Print

This week we turn to the changes that have been made by CBIC for implementing the Tariff Rate Quota (TRQ) licenses issued by DGFT, To make the process digital and secure, a mechanism to receive the TRQ licenses electronically from DGFT has been implemented and enabled by DG Systems.

One Time Settlement Scheme under Punjab VAT Act & CST Act

January 25, 2021 15492 Views 4 comments Print

With the advent of GST and dawn of old indirect tax regime in the form of  VAT, service tax and central excise etc, the State and Central Governments are looking forward to bring an end to the litigation in the older regime and in consequence thereof we are witnessing lot of dispute resolution schemes introduced […]

Tax liability on supply of CNG from retail outlet under GST regime

January 25, 2021 53280 Views 0 comment Print

In this article issue of tax liability on supply of compressed natural gas (CNG) from retail outlet under GST regime has been discussed with special reference to Maharashtra state. Dealer is running CNG pump and being it is retail outlet, all sales are made to the customers who are unregistered dealers under Mvat act. It […]

Eligibility of Transitional Credit is not under Advance Ruling purview

January 25, 2021 1188 Views 0 comment Print

In re Shapoorji Pallonji and Company Private Limited (GST AAAR Tamilnadu) The Appellate Authority has ruled as follows: 1.With regard to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling […]

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