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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


No GST on Arbitral Damages: Tata Sons Ruling Clarifies ‘Toleration’

Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...

June 16, 2026 75 Views 0 comment Print

Haryana Entry Tax Notices 2025-26: HC Stay & Key Steps Before 17 July 2026

Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...

June 16, 2026 75 Views 0 comment Print

Why Redemption Fine Cannot Survive After GST Penalty Is Dropped

Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...

June 16, 2026 69 Views 0 comment Print

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 375 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 291 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 414 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 1161 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 3090 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 114 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 300 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 150 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 201 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 99 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 144 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 318 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 366 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 13926 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 681 Views 0 comment Print


GSTR-4 (NEW) Vs. GSTR-9A ( For Composition Tax Payers )

July 22, 2020 33381 Views 1 comment Print

GSTR-4 (NEW) Vs. GSTR-9A (For Composition Tax Payers ) The most awaited form GSTR-4 (Yearly) has been made available on the GSTN portal to be filed by all Composition Taxable persons on or before extended due date i.e. 31.08.2020. Earlier this GSTR-4 form is required to be filed on Quarterly basis till financial year 2018-19. […]

List of Parties Booked for Issuing & Availing Fake Fake GST ITC

July 22, 2020 27360 Views 1 comment Print

List of  3208 Parties booked for issuing fake Invoices and 9757 parties booked for availing fake Input Tax Credit with Name of the Party, GSTIN of the Party, PAN Number of the Part and Zone/DGGI where case has been booked.

Analysis of Section 69 to 72 of CGST Act 2017

July 21, 2020 14094 Views 1 comment Print

Simplified GST Series-Section 69-72 /CGST Act 2017- Explains about  Section 69- Power to arrest, Section 70-Power to summon persons to give evidence and produce documents , Section 71- Access to business premises and Section 72-Officers to assist Proper Officers . Section 69- Power to arrest (1) Where the Commissioner has reasons to believe that a […]

How will sanitizers disinfect germs of confusion under GST?

July 21, 2020 6807 Views 1 comment Print

As we all are fighting with the coronavirus, and alcohol-based hand sanitizers being a major weapon in this war, there is still confusion on GST rate to be charged on the same. The manufactures and GST officers are having an argument, whether it should be charged at 12% or 18%.

GST on Redevelopment Projects

July 21, 2020 147219 Views 37 comments Print

Redevelopment is a method of urban renewal that seeks to provide additional and better quality housing, make land available in the center of the city, eliminate urban decay and improve infrastructure. In the recent past there are two major reasons observed for the rapid surge in the number of redevelopment projects across India. 1.)  Increase […]

Form GSTR-4 Annual Return made available on GST portal

July 21, 2020 17196 Views 2 comments Print

GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20.

Advance rulings | Definition of Business | Sec 2(17) | CGST Act, 2017

July 21, 2020 18798 Views 2 comments Print

Definition Of  Business Under GST – Overview Supply or acquisition of goods including capital goods and services Admission of person to any premises Provision of facilities to a member of a club, association etc Activities are undertaken by CG, SG or  any Local authority Services supplied as the holder of the office Services by Race […]

Can we claim ITC on expenditure related to CSR Activities?

July 21, 2020 3897 Views 0 comment Print

Can we claim the Input Tax Credit (ITC) on expenditure related to Corporate Social Responsibility (CSR) Activities? Background:- Provisions under Section 16of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Eligibility and Conditions for taking Input Tax Credit (ITC)”, are as under: (1) Every registered person shall, subject to such conditions and restrictions as […]

ITC on Construction of Building for giving on rent or lease

July 21, 2020 51549 Views 4 comments Print

As per Sec 17(5) (d) – Input Tax Credit is not allowed to be claimed for the GST paid on goods and services used for the purpose of Construction of Building. But would GST Credit be allowed if the building so constructed is given on Rent? This matter reached the Orissa High Court in a […]

GST on cross border Transactions – Examples & Taxability

July 21, 2020 13086 Views 2 comments Print

GST on cross border Transactions such as- Export |Ex-Bond |High seas sale |merchant trade| bill to ship to As Economy and trade have grown to a great extent, there are many types of cross border dealings & transactions that we come across. In this article I have tried to compile a few examples of cross […]

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