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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 228 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 306 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 360 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 1149 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 75 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 78 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 13836 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


Analysis of ITC Utilization in DRC-03 for GSTR-9 & GSTR-9C

December 9, 2020 68079 Views 8 comments Print

We are at the flag end of filing the annual return and audit certification (GSTR 9 & 9C) For FY 2018-19 (courtesy of multiple extensions) i.e. on 31st December 2020. Taxpayers have an option to pay additional liability not declared in GSTR-1 or GSTR-3B, in GSTR-9 through Form DRC-03 based on Para 4 of GSTR-9 […]

GST compensation shortfall – 6th Instalment of Rs.6000 crore released

December 9, 2020 474 Views 0 comment Print

The Ministry of Finance has released the weekly instalment of Rs. 6,000 crore to the States to meet the GST compensation shortfall.  Out of this, an amount of Rs. 5,516.60 crore has been released to 23 States

Detection of fake ITC to the tune of Rs. 154 Crores

December 9, 2020 8865 Views 0 comment Print

Detection of availment and passing of fake ITC to the tune of Rs.154 Crores by issuance of fake invoices to the tune of Rs.1101 Crores by 206 units sprawling all over India—Regarding.

Profiteering Allegation against ‘Signature Global’ not established: NAA

December 9, 2020 2271 Views 0 comment Print

Devroop Guha Vs Signature Global (India) Pvt. Ltd. (NAA) Perusal of the record reveals that the Respondent had got Affordable Housing ‘The Millenia 37D’ project approved under the Haryana Affordable Housing Policy and allotted flats to the successful buyers on 27.10.2017 through draw of lots He invited applications for allotment of houses via advertisement in […]

Hardcastle Restaurants Guilty of Profiteering: NAA

December 9, 2020 2172 Views 0 comment Print

Ravi Charaya Vs Hardcastle Restaurants Pvt. Ltd. (NAA) Respondent is liable to pass on the benefit of GST rate reduction from 18% to 5% with denial of benefit of ITC, as was notified by the Central and the State Governments vide Notification No. 41/2017-Central tax (Rate) dated 14.11.2017 w.e.f. 15.11.2017. It is also established that […]

DGAP to reinvestigate alleged profiteering by Dra Aadithya Projects Pvt. Ltd.

December 9, 2020 789 Views 0 comment Print

Hussain Shoaib Kothalia Vs Dra Aadithya Projects Pvt. Ltd. (NAA) 1. The present Report dated 26.03.2020 has been received from the Applicant No. 3 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are […]

Faulty decision-making process adopted while passing impugned order cannot be sustained

December 9, 2020 1014 Views 0 comment Print

Tvl. Bmw India Private Limited Vs Deputy Commissioner (CT) (Madras High Court) High Court held that the faulty decision-making process adopted while passing the impugned order cannot be sustained. Learned Government Advocate appearing for the Respondents, on instructions, states that the enquiry for personal hearing would be held on 21.12.2020 and the Petitioner may appear […]

GST on Mining under HC Scanner

December 9, 2020 1824 Views 0 comment Print

Mahadev Enclave Pvt Ltd Vs. Union Of India And Ors (High Court of Punjab & Haryana) Punjab & Haryana HC issued notice of motion on plea challenging validity of levy of tax on the payment of royalty made to the Govt. of Punjab for mineral rights under reverse charge mechanism The petitioner, M/s Mahadev Enclave […]

Complete Guide to GST Applicability on Housing Societies

December 9, 2020 117152 Views 29 comments Print

Central Goods and Services Tax is an indirect tax to be paid by end users for the consumption of goods and services. It was implemented in 2017 and it applies not just to individuals and corporations, but to housing societies as well, with exceptions, of course.

QRMP Scheme (Quarterly Returns Monthly Payment Scheme) w.e.f. 01.01.2021

December 9, 2020 4473 Views 2 comments Print

In order to further ease the process of doing business, the GST Council in its 42nd meeting held on 05.12.2020 has introduced the QRMP Scheme i.e. Quarterly Returns Monthly Payment Scheme w.e.f 01.01.2021 for all the registered taxpayers having aggregate turnover upto INR 5 crores in the preceding financial year.

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