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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


How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 141 Views 0 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 309 Views 0 comment Print

What Is GST? Types, Meaning & How GST Filing Works in India

Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...

June 9, 2026 42 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 207 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 420 Views 0 comment Print


Latest News


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 252 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 2913 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 816 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5196 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


Delhi HC Upholds Prior Arrest Notice in GST Cases Since It Is Not Blanket Anticipatory Bail

Goods and Services Tax : The Delhi High Court held that directing GST authorities to provide seven days' prior notice before coercive action does not amoun...

June 9, 2026 24 Views 0 comment Print

Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...

June 9, 2026 174 Views 0 comment Print

Lifestyle Liable for Profiteering as Base Prices Increased After GST Rate Reduction

Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...

June 9, 2026 108 Views 0 comment Print

SC Grants Interim Relief as Entry Tax on Export-Bound Goods Requires Fresh Examination

Goods and Services Tax : The Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...

June 9, 2026 36 Views 0 comment Print

Calcutta HC Upholds Entry Tax Amendments as Jindal Stainless Overruled Earlier Legal Basis

Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...

June 9, 2026 51 Views 0 comment Print


Latest Notifications


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 1467 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 555 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4092 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18174 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 18, 2026 25755 Views 3 comments Print


Inadvertent mistake in GSTR-1 return permitted to be amended

December 17, 2025 1302 Views 0 comment Print

Karnataka High Court held that inadvertent mistake committed while filing GSTR-1 return is permitted to be amended since there was no loss of revenue whatsoever to the department post such rectification of error.

GST Writ Dismissed with Exemplary Costs for Misleading Claims on ITC & Business Closure

December 17, 2025 1050 Views 0 comment Print

The Court rejected a plea for GST cancellation after finding suppression of facts and false claims about business operations. The key takeaway is that writ relief is unavailable where conduct is deceptive.

GST Registration Cancellation does not nullify tax liabilities for prior periods: Bombay HC

December 17, 2025 1596 Views 0 comment Print

The Bombay High Court ruled that cancellation of GST registration does not nullify tax liabilities for prior periods, but the matter was remitted for a hearing after the petitioners were initially denied the opportunity.

Mechanical Rejection of ITC Claim for Alleged Non-Existent Supplier Quashed by Calcutta HC

December 17, 2025 1329 Views 0 comment Print

The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.

GST Refund Allowed as Services to foreign entities Qualify as Export, Not Intermediary Supply

December 17, 2025 1854 Views 0 comment Print

Bombay High Court held that services provided to foreign entities qualify as export of services and are not intermediary services, allowing GST refund subject to receipt of foreign currency.

GST Registration Can Be Restored After Filing Pending Returns: Gauhati HC

December 17, 2025 483 Views 0 comment Print

The Gauhati High Court held that cancellation for non-filing of returns can be reconsidered if all pending returns and dues are paid, directing authorities to consider restoration under Rule 22(4).

GST Registration Cancellation Can Be Reversed After Filing Pending Returns: Gauhati HC

December 17, 2025 747 Views 0 comment Print

Gauhati High Court held that cancellation for non-filing of returns is not final if the taxpayer files all pending returns and clears dues, directing authorities to consider restoration under Rule 22(4).

Scrutiny vs Adjudication under GST: Decoding ASMT-10 and DRC-01

December 17, 2025 1470 Views 0 comment Print

Learn how GST scrutiny through ASMT-10 is administrative, non-adversarial, and aimed at voluntary correction, while DRC-01 triggers formal adjudication with penalties and litigation risk.

Staggered GST Appeal Filing Withdrawn After Portal Review

December 16, 2025 2442 Views 0 comment Print

GSTAT revoked the staggered filing requirement after reassessing portal capacity. Appeals can now be filed freely without phase-wise restrictions from 18 December 2025.

GST Refund Cannot Be Denied Without Opportunity to Submit Documents: Karnataka HC

December 16, 2025 486 Views 0 comment Print

Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural fairness.

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