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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


Actionable Claims under GST: Understanding Taxability through Gameskraft Judgement by Hon’ble SC

Goods and Services Tax : The Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takea...

June 19, 2026 462 Views 0 comment Print

GST Enforcement on Autopilot: How Bonafide Buyers Are Being Crushed in Karnataka

Goods and Services Tax : The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...

June 19, 2026 237 Views 0 comment Print

Mere GSTR-1 & 3B Mismatch Cannot Automatically Trigger Section 74 Proceedings: GSTAT

Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...

June 19, 2026 234 Views 0 comment Print

7 Day Prior Notice Before GST Action Not a Shield Against Arrest: Delhi HC

Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...

June 19, 2026 147 Views 0 comment Print

GST Appeal Restored as Authority Ignored Assessee’s Reply on Delay

Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...

June 19, 2026 153 Views 0 comment Print


Latest News


Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 888 Views 0 comment Print

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 489 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 1263 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 354 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 3168 Views 1 comment Print


Latest Judiciary


Allahabad HC Rejects Recall Plea as No Ground Was Made Out

Goods and Services Tax : The Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on...

June 19, 2026 42 Views 0 comment Print

Telangana HC Refuses to Quash GST Cancellation SCN Where Taxpayer Filed Detailed Reply

Goods and Services Tax : The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly con...

June 19, 2026 33 Views 0 comment Print

Telangana HC Refuses Writ as GSTAT Becomes Functional for Appeals

Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...

June 19, 2026 33 Views 0 comment Print

P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Goods and Services Tax : The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...

June 19, 2026 99 Views 0 comment Print

GST Appeal Allowed as Assessee Pursued Writ Remedy Before Telangana HC

Goods and Services Tax : The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It di...

June 19, 2026 36 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 2790 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 234 Views 0 comment Print

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 282 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 444 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 483 Views 0 comment Print


Back Office Support Services are Taxable and not Exports- Maharashtra AAR

November 27, 2018 6198 Views 0 comment Print

Facts: Vservglobal Private Limited (hereinafter ‘Applicant’) is engaged in providing back office support services to overseas companies (hereinafter ‘Client’) engaged in trading of chemicals and other products in International Trade. Applicant will come into picture after finalization of Purchase/Sale order by the client to undertake following activities: a. Get SDF (Sale Detail Form) and PDF […]

GST Annual Return: A Comprehensive Analysis

November 27, 2018 37995 Views 20 comments Print

Introduction to Annual Return under GST Ever since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with the annual return, including linkage of the same with the erstwhile VAT regime or the Income Tax Return/Tax Audit Report. Some of the additions in […]

Reconciliation and Matching under GST

November 26, 2018 7410 Views 1 comment Print

GST has its own system which can calculate the difference between the GSTR 3B and GSTR1 or GSTR 3B and GSTR 2A. It’s a inter link system which can automatically find the difference in any Return and help GSTIN to find out the individual for the same. It’s an easy and simple task to reconcile […]

PPT on TDS under GST by GSTN

November 26, 2018 8724 Views 0 comment Print

Tax Deduction at Source Module Objectives After completing this module, you will understand: Applicability of Tax deduction at source under GST Application for TDS registration under GST Generation & Submission/Filing of GSTR-7 Amendments of GSTR-7 Payment of taxes Applicability of Tax deduction at source Applicability of Tax deduction at source-Notified Persons Refer Notification No.33/2017-CGST ♦ […]

GST payable on services by Association of Inner Wheel Clubs in India

November 26, 2018 2850 Views 1 comment Print

In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata) The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be considered as a supply […]

GST on transportation service in contacts for erection of transmission towers

November 26, 2018 3504 Views 0 comment Print

In re Skipper Ltd (GST AAR West Bangal) The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commissioning etc. The exemption under […]

GST Advance ruling application rejected as not filed as per Rules

November 26, 2018 813 Views 0 comment Print

The applicant has already been reminded twice. The Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act.

HC admit Appeal on Power of Commissioner related to Form GSTR-3B & GST Payment date issue

November 26, 2018 1395 Views 0 comment Print

Delhi HC to examine validity of Circular No.07/07/2017-GST & Rule 61(5). Challenge on due date for filing GST return and delegation of authority. Next hearing on 12th February, 2019.

Advance Rulings under Direct Tax Vs. Indirect Tax

November 26, 2018 2934 Views 0 comment Print

In the Indian environment, the Authority for Advance Ruling (AAR) has emerged as an important quasi-judicial system providing important rulings in tax matters. But some people get really confused when they listen about the Authority for Advance Ruling as recently it had been very much talked about and all that because of GST. So, Is […]

How to do Follow up of Tax Litigation & Court Cases

November 25, 2018 3798 Views 0 comment Print

Introduction State GST Department is one of the major revenue contributing departments of Government of Kerala. There were around 2.4 lakh registered dealers during VAT regime. All these dealers return filing goes through series of actions such as scrutiny, issuing notices, hearing, assessments, orders etc. However after completing all these steps over a period of […]

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