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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


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 3 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 3 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 114 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 114 Views 0 comment Print

Section 122 of CGST Act: Multiple Penalties, Vicarious Liability & Expanding Reach of Section 122(1A)

Goods and Services Tax : The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants....

June 18, 2026 699 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 840 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 477 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 1257 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 3162 Views 1 comment Print


Latest Judiciary


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 72 Views 0 comment Print

Gauhati HC Allows GST Registration Restoration as Taxpayer Offered to File Pending Returns

Goods and Services Tax : The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration ...

June 19, 2026 75 Views 0 comment Print

Gujarat HC Orders Bank Account Release of Director as No DRC-18 Finding Was Recorded

Goods and Services Tax : The Gujarat High Court directed release of the petitioner's attached bank accounts after the State admitted that no findings under...

June 19, 2026 84 Views 0 comment Print

Madras HC Quashes GST Assessment as Order Was Issued Before Response Deadline

Goods and Services Tax : The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a r...

June 18, 2026 141 Views 0 comment Print

GST Assessment Quashed as Portal-Only Notices Were Held Ineffective: Madras HC

Goods and Services Tax : The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provi...

June 18, 2026 138 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 2742 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 438 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 480 Views 0 comment Print


E-Way Bill : FAQs on Officer (MIS) Module

October 7, 2018 8991 Views 1 comment Print

1. Why alerts are provided while verifying the EWB by officer? •Alerts are provided to officers so that he is informed beforehand that the e-Way Bill which is being verified by him is needed to be examined further. The types of alert are > EWB is cancelled > EWB is rejected > EWB is expired […]

Dandiaya between Income Tax TDS & GST TDS

October 7, 2018 20475 Views 4 comments Print

Recently TDS was made applicable under GST w.e.f. 1-10-2018. But it is a good old concept under income tax. How dandiaya will be played between these two players i.e, TDS of Income tax and GST, is there any similarities between the two?

GST on medicines, consumables & implants used in providing health care services

October 6, 2018 4368 Views 0 comment Print

In re Ms. Rajagiri Health Care & Education Trust(GST AAR KERALA) Government of India vice Circular No.27/01/2018-GST Dt.04-01-2018 has clarified that room rent in hospital is exempted. As for as inpatients are concerned, room facility in a hospital is one limb of bundled service of health care. The clarifications issued based on the approval of 25th […]

GST implication in case of Online Information Data Base Access and Retrieval services

October 6, 2018 11109 Views 2 comments Print

1. What is Online Information Data Base Access and Retrieval (OIDAR) It is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. 2. Example of OIDAR services Provision of e-books, movie, music, software and other intangibles through telecommunication […]

Guidance Note on Annual Return of GST

October 6, 2018 32052 Views 2 comments Print

Guidance Note On Annual Return Of GST by Institute of Cost Accountants of India Containing Overview of Annual GST Returns, Prerequisites / Check List for filing of Annual GST Returns, Detailed Analysis of Annual GST Return Format GSTR-9, Suggested Reconciliation Formats, Due Dates of GST Return Filing, Notified Formats of Annual Return- (GSTR 9 – […]

Govt. Dept. still deducting TDS under MVAT Act in GST Era: ICAI

October 6, 2018 2961 Views 1 comment Print

it has been observed that some of the Govt Departments like PWD & other Municipal Corporations and Local Self Govt bodies continue to deduct TDS as per the provisions of Section 31 of Maharashtra Value Added Tax Act, 2002.

GST Notifications & Circulars from 01.07.2017 to 30.06.2018

October 6, 2018 12264 Views 0 comment Print

Compilation Of GST Notifications And Circulars For 1st Year Of GST (1st July, 2017 To 30th June, 2018) by The Institute of Cost Accountants of India containing CGST Notifications, CGST Rate Notifications, IGST Notifications, IGST Rate Notifications and GST Circulars. The introduction of GST in India has been a journey in which the Government and […]

Error in filing Form TRAN­1- Govt should allow rectification: HC

October 5, 2018 1425 Views 0 comment Print

O/E/N India Ltd. & Anr. Vs Union of India & Ors. (Bombay High Court) 1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondent No. 3 to allow the Petitioners to resubmit his Form TRAN­1 either electronically or physically, containing the correct figure of Cenvat credit available to the Petitioners under the Central Goods and Services […]

Brief discussion on TDS under GST

October 5, 2018 5382 Views 4 comments Print

All you want to know about TDS under GST, Documents required for registration as TDS Deductor, Procedure for Registration, Deduction and Deposit of TDS, Filing of return of TDS, issuing of GST TDS Certificates.

Form GST DRC-20 is now available on GST Portal

October 5, 2018 8229 Views 1 comment Print

Form GSTR DRC-20 is now available on GST Portal Application for payment of dues in instalments has been enabled on the GST Portal for the Taxpayers. (Refer Section 80 of the CGST Act, 2017 & Rule 158(1) of the CGST Rules, 2017) Section 80 of CGST Act,2017 – Payment of tax and other amount in […]

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