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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 147 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 315 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 51 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 216 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 429 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


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 24 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 42 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 45 Views 0 comment Print

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 48 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


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 1512 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 4098 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 25755 Views 3 comments Print


E-Way Bill Issues Outside AAR Jurisdiction, Application Rejected

December 4, 2025 657 Views 0 comment Print

The advance ruling authority held that questions on e-way bill requirements fall outside Section 97(2) of the CGST Act and therefore cannot be answered, leaving both queries unresolved.

Bio-Diesel Fuel Eligible for ITC Under Forward Charge for GTA Services: AAR Gujarat

December 4, 2025 948 Views 0 comment Print

The ruling allows GTAs paying GST under forward charge to claim ITC on bio-diesel, subject to compliance with CGST Act provisions and notification requirements. Fuel used in goods transport vehicles is not blocked under Section 17(5).

5% GST Applicable on Transport of Empty Containers by Rail: AAR Gujarat

December 4, 2025 738 Views 0 comment Print

The ruling clarifies that moving empty containers by rail falls under the general rail transport category and is taxable at 5%. The key takeaway is that empty containers are treated as goods, not containerized cargo.

ITC Not Allowed on IGST Paid via Pre-Consultation Letter/TR-6 Challan: AAR Gujarat

December 4, 2025 1539 Views 0 comment Print

The ruling holds that ITC cannot be claimed on IGST paid through a pre-consultation letter and TR-6 challan, as these are not valid documents under GST rules. The key takeaway is that reassessment of the Bill of Entry is required for ITC eligibility.

18% GST Applicable on Waste-Processing Machinery Supplied to Municipality: AAR Gujarat

December 4, 2025 477 Views 0 comment Print

The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification 12/2017. GST was therefore applicable on the full supply.

PVC Raincoats Classified Under Plastics: GST Rate Confirmed at 18%: AAR Gujarat

December 4, 2025 612 Views 0 comment Print

Gujarat AAR rules that PVC/plastic raincoats are articles of plastics under HSN 3926, not textile apparel, confirming GST at 18%. This clarifies classification amid market confusion.

HC Upholds GST Registration Cancellation for Fake Rent Documents & Non-Existent Business

December 4, 2025 885 Views 0 comment Print

The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.

GST Appeal Cannot Be Dismissed Without Addressing Grounds of Appeal

December 4, 2025 1095 Views 0 comment Print

The Court ruled that an unreasoned appellate order violates Section 107(12). It held that authorities must provide clear findings and reasoning when deciding GST appeals.

Blocking of Electronic Credit Ledger u/r. 86A of CGST Rules without stating reasons to believe is invalid

December 4, 2025 498 Views 0 comment Print

Karnataka High Court held that blocking of Electronic Credit Ledger by invoking provisions of Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules] is illegal and arbitrary since reasons to believe was not provided which is mandatory requirement for invoking Rule 86A.

Writ Jurisdiction: An Umbrella of Remedy Against Flagrant Action of GST Authorities

December 4, 2025 1440 Views 0 comment Print

Explains how High Courts use writ jurisdiction to correct GST actions taken without jurisdiction, reasoning, or adherence to natural justice. Highlights key rulings where SCNs and orders were quashed for procedural violations.

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