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


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 153 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 240 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 93 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 408 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 303 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 420 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 1170 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 3099 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 885 Views 0 comment Print


Latest Judiciary


QIP Service ITC Available for Debt Repayment, Not Subsidiary Investment: AAAR Haryana

Goods and Services Tax : The ruling held that ITC on QIP-related services was available only to the extent the funds were used for repayment of borrowings....

June 16, 2026 12 Views 0 comment Print

No ITC on Solar Plant Costs as Electricity Attracts Nil GST: AAAR Rajasthan

Goods and Services Tax : The Authority held that electricity transferred to the DISCOM grid constituted a supply under GST. Since electricity attracted a n...

June 16, 2026 9 Views 0 comment Print

Municipal Water Supply Services Eligible for GST Exemption: AAR Uttarakhand

Goods and Services Tax : Uttarakhand AAR held that services relating to municipal water supply functions qualified for GST exemption under Notification No....

June 16, 2026 27 Views 0 comment Print

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 138 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 366 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 165 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 327 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 375 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 13959 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


Value of Supply: Ascertaining ‘Value’ on which GST is calculated

May 7, 2020 3906 Views 0 comment Print

Supply & Value of Supply The event which attracts the levy of ‘tax’ is called the taxable event and in GST, the taxable event is ‘Supply.’ The scope of this Supply has been defined under section 7 of the  CGST Act. s.15 determines the ‘Value of taxable supply’ of goods or services or both, to […]

24 Suggestive Reliefs-Indirect Tax & Direct Tax-During Covid 19

May 6, 2020 7533 Views 2 comments Print

The world has been caught in a tornado named Covid 19 Corona Virus which has taken everyone by surprise…!! In my humble submission, I want to highlight few measures / reliefs which would be demanded and required to run the businesses smoothly in future. I am enlisting a quick reference points without going into detailed […]

Delhi HC allows GSTR 3B rectification

May 6, 2020 3744 Views 0 comment Print

A landmark judgement pronounced in the Delhi High Court on 05th May 2020 in the case of  Bharti Airtel Ltd Vs. Union of India & Ors in Appeal W.P.(C) 6345/2018, CM APPL. 45505/2019. High Court allowed petitioner to rectify Form GSTR 3B for the period July 2017 to September 2017. Issue Covered: Rule 61(5), Form […]

CBIC clarifies on Issues related to IBC, GST ITC-04 & Supply to merchant exporter

May 6, 2020 7167 Views 0 comment Print

IRP/RP are facing difficulty in obtaining registrations during the period of the lockdown and have requested to increase the time for obtaining registration from the present 30 days limit.

Extension of Annual GST Return, Filing of GSTR 3B by EVC & other changes

May 6, 2020 10803 Views 0 comment Print

On 5th of May 2020, CBIC has issued notifications to give effect to relaxation for verification of GSTR 3B through Electronic Verification Code (EVC) as well as filing NIL GSTR 3B through SMS. It has also extended the date for E-Way bills generated on or before 24th March and last date for filing of Annual […]

Implications of GST on Health Care Sector

May 6, 2020 4533 Views 0 comment Print

Exempted Service:- Health Care Service (Entry No.74) Services by way of:- a. Health care services by a clinical establishment, an authorized medical practitioner or paramedics. b. Services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Health Care Services (Sec.2 of CGST Act, 2017):- As it […]

SC: No writ can be issued to challenge assessment order foreclosed by law of limitation

May 6, 2020 3279 Views 0 comment Print

Assistant Commissioner Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court Conclusion:  Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation however the […]

Sale in transit – No concept of constructive delivery

May 6, 2020 2577 Views 0 comment Print

There is no concept of constructive delivery either express or implied in section 3 of Central Sales Tax Act”. Hence, benefit cannot be denied under section 6(2) of the Central Sales Tax basis departmental circulars

Exercising writ jurisdiction inconsistent with legislative intent would render legislative scheme and intention otiose

May 6, 2020 2625 Views 0 comment Print

Assistant Commissioner (CT) LTU Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court) In Challenge : – Judgment of the High Court of Judicature at Hyderabad for the State of Telangana and State of Andhra Pradesh. Constitution of India – Art-226 – Writ Jurisdiction bypassing the statutory provisions – remedy against the assessment order […]

Psyllium Husk Powder falls under HSN 12119032: AAR

May 6, 2020 4269 Views 0 comment Print

In re Sarda Bio Polymers Pvt. Ltd. (GST AAR Rajasthan) The applicant is engaged in manufacture of Psyllium Husk Powder in Pali having GST registration number 08AARCS9529A1ZZ. The applicant intends to seek clarification on the classification and rate of GST applicable on the Psyllium Husk Powder. AAR held that Psyllium Husk Powder, a preparation made […]

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