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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 207 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 309 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 129 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 426 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 321 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 429 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 1188 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 339 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 3105 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


SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order

Goods and Services Tax : The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...

June 16, 2026 117 Views 0 comment Print

GST Appeal Can Be Filed Without 10% Pre-Deposit as Right of Appeal May Have Vested Earlier

Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...

June 16, 2026 141 Views 0 comment Print

Telangana HC quashes Non-Speaking Order Rejecting Delayed GST Registration Revocation Plea

Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...

June 16, 2026 69 Views 0 comment Print

Telangana HC Orders GST Officer to Decide Rectification Plea in 2 Weeks

Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...

June 16, 2026 63 Views 0 comment Print

Telangana HC Directs Taxpayer to File GST Appeal Against Assessment Order

Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...

June 16, 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 183 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 354 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 390 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 14013 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


No exemption from GST on GTA services for Mere non-issuance of consignment note

November 20, 2019 2766 Views 0 comment Print

In re K M Trans Logistics Private Limited (GST AAAR Rajasthan) The appellant/applicant, vide its application dated 12.06.2019 filed before the Rajasthan Authority for Advance Ruling, had stated that the appellant is a service provider having its registered office at Jaipur, Rajasthan, and providing transport services to various manufacturers of motor vehicles for carrying their […]

GST on GTA cannot be avoided by non-issuance of consignment note

November 20, 2019 4464 Views 0 comment Print

In re K M Trans Logistics Private Limited  (GST AAAR Rajasthan) Appellant is claiming on its official website (www.kmtrans.in) that they are serving about 90% of car makers viz. Maruti Suzuki, Toyota, Tata, Hyundai, Mahindra etc., are having Fleet Size of 1250, 35 branch offices, 32 loading stations, 80 service support. From this, it is clear […]

Taxability of Ocean freight under GST

November 20, 2019 131319 Views 8 comments Print

What is Ocean freight? Ocean Freight is a method of transporting large quantities of goods through the sea. Products are packed into large containers which are loaded onto vessels sailed to the destination country. The largest ocean shipping carrier in the world is the Maersk Line. Other major ocean shipping lines are – Mediterranean Shipping […]

Blocking of e-way bill on non-filing of GST return

November 20, 2019 7263 Views 0 comment Print

Hello friends greetings for the day, in this current article we will discuss the proposal which will be implemented in the coming months regarding blocking of e-way bill in case GSTR-3B is not filled for consecutive two months. Implementation will take a little bit of time but non-fillers should get worried about the consequences for […]

100 % Clarity of Ineligible Input credit under GST

November 19, 2019 77751 Views 0 comment Print

Article explains when Input Tax Credit is not available under GST, What are the exception to rule/provisions of non availability of Input Tax Credit  under GST and relevant explanations. Input Tax credit under GST is not available on  Motor vehicles for transportation of persons having approved seating  capacity of not more than 13 persons (including […]

Handbook for Departmental Officers Audit/Scrutiny in GST Era

November 19, 2019 13620 Views 1 comment Print

Audit and scrutiny of financial documents and statements forms an integral part of the work conducted by the tax departments and many of the officers of the tax department whether it is state administration or central administration does not have specialization in finance or accounting

Gurugram Builder found guilty of not passing ITC Benefit to Flat Buyers

November 19, 2019 2301 Views 0 comment Print

NAA carefully considered the Report of the DGAP, submissions made by the Respondent and based on the record it is revealed that the above Applicants had purchased flats from the Respondent in his Green Court project situated in Sector 90, Gurugram, Haryana which was got approved by him under the Affordable Housing Policy-2013 of the Government of Haryana.

Utilisation of Input Tax Credit under GST

November 19, 2019 5019 Views 0 comment Print

The provisions of Section 49 was amended and Section 49A and Section 49B were inserted vide Central Goods and Services Tax (Amendment) Act, 2018 [hereinafter referred to as the CGST (Amendment) Act] and came into effect from 1st February 2019. The amendment led to an of accumulation of input tax credit for SGST/UTGST in electronic […]

Defence against WPs/PILs relating to GST

November 19, 2019 9786 Views 0 comment Print

1. A number of writ Petitions/ PILS are being filed in Hon’ble Supreme Court/ High Courts challenging various aspects of GST law. 2. Dept of Revenue has issued master instructions vide letter F.No. S-29012/12/2017 dated 14th August, 2019 on defense against writ petitions / PILs relating to GST to all States as well as Central […]

Simplification of Annual GST Return form GSTR-9 & GSTR-9C

November 19, 2019 15000 Views 0 comment Print

Simplification of Annual GST Returns vide Notification No. 56/2019 – Central Tax dated 14th November, 2019  A. Taxpayers not required to provide split of input tax credit availed on inputs, input services and capital goods and HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19. B. Following fields in GSTR-9 […]

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