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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 177 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 369 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 75 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 228 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 447 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


Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...

June 9, 2026 33 Views 0 comment Print

Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...

June 9, 2026 33 Views 0 comment Print

Single GST Notice for Multiple Years Not Permissible: Madras HC

Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...

June 9, 2026 60 Views 0 comment Print

Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...

June 9, 2026 78 Views 0 comment Print

Denial of Cross-Examination Does Not Invalidate GST Fraud Assessment When ITC Can Be Proven Through Documents

Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...

June 9, 2026 78 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 1581 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 4104 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 18180 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 25761 Views 3 comments Print


Provisional GST Attachment Sustained After Misrepresentation of Notice Receipt Date

December 8, 2025 375 Views 0 comment Print

The Court held that the Petitioner misrepresented the date of receiving the provisional attachment notice. Bank accounts cannot be freely operated, subject to a minimum balance of ₹1 crore.

GSTR 9 and 9C – A Superfluous Compliances

December 8, 2025 1908 Views 1 comment Print

Explore why annual GST returns and reconciliation statements may not deliver practical value despite being mandatory, and how taxpayers are impacted.

Hostels and Paying Guest Facility – Whether or Not Liable Under GST

December 8, 2025 5487 Views 0 comment Print

Exemption under Entry 13 applies when rented properties are used as residences, irrespective of sub-leasing. The ruling ensures that GST is not unfairly levied on hostel and student accommodations.

GST Notice Issued to Deceased Person Quashed by Delhi HC

December 8, 2025 741 Views 0 comment Print

The Delhi High Court ruled that a GST Show Cause Notice issued after the death of the proprietor is void ab initio, quashing both the notice and the resulting order. Recovery may proceed against the deceased’s estate.

Reply SCN for Wrong Availment of GST ITC & Undisclosed Turnover: Delhi HC

December 8, 2025 444 Views 0 comment Print

The Court observed that relevant turnover and business details were not disclosed in the petition. It instructed the Petitioner to submit an affidavit providing turnover, business nature, and ITC details before proceeding with adjudication.

Unutilised ITC of compensation cess allowed as refund even when goods are exported on payment of IGST

December 8, 2025 1329 Views 0 comment Print

Gujarat High Court held that the refund of unutilised Input Tax Credit of Compensation Cess is admissible even if the goods are exported on payment of Integrated Goods and Services Tax [IGST]. Accordingly, the present petition is allowed and refund is granted.

Comprehensive Guidelines on GST for Corporate Guarantees Between Related Parties

December 8, 2025 1419 Views 0 comment Print

Breaks down complete regulatory framework governing corporate guarantees and highlights why GST valuation and related-party approvals are critical compliance risks.

Important Clarification on Disclosure of ITC Reclaimed in FY 24–25 of FY 24-25

December 8, 2025 7056 Views 0 comment Print

Explains how ITC claimed, reversed, and reclaimed within the same year must be reported in GSTR-9, clarifying the correct use of Tables 6B, 7A/7H, and 6H.

SC decisions on Maintainability of Writ Where Statutory Remedy Is Available

December 8, 2025 1206 Views 0 comment Print

The Supreme Court reaffirms that High Courts must refuse writs under Article 226 when effective alternate remedies exist. The ruling stresses scrutiny of material facts and proper justification before invoking extraordinary jurisdiction.

No Interference in ITC Fraud Order; Only Appeal Permitted not Writ: SC

December 8, 2025 726 Views 0 comment Print

Courts held that allegations of large-scale fraudulent ITC require factual adjudication and are unsuitable for writ jurisdiction, directing the petitioner to pursue the statutory appeal. The Supreme Court refused intervention but extended time to file the appeal.

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