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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 726 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 354 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 330 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 177 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 186 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 957 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 495 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 1266 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 84 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 69 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 51 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 141 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 63 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 2850 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 246 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 285 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 450 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 495 Views 0 comment Print


Double Taxation – In-bond transfer under customs warehouse

November 28, 2017 13839 Views 1 comment Print

The CBEC vide Circular No. 46/2017-Cus dated 24.11.2017 has clarified that the sale / transfer of goods lying in a Customs Bonded Warehouse (in-bond transfer) would attract (i) the integrated goods and services tax (IGST) at the time of transfer; and (ii) customs duty comprising of BCD and IGST at the time of removal of such goods from the warehouse. This mean imported goods procured under in-bond transfer would be subjected to double taxation, first under IGST Act and thereafter, under the Customs Act.

GSTR 3B Calculation Sheet

November 28, 2017 25611 Views 2 comments Print

Use this excel sheet for calculate GST Payment or Carry forward Balance.

No GST on Advance received for Supply of Goods

November 28, 2017 242895 Views 10 comments Print

Giving relief to the tax payers, the Central Govt has abolished GST on Advance received in case of Supply of Goods. A brief analysis of the recent changes is presented below

GST reshaping FMCG logistics into modern business, says study

November 28, 2017 1530 Views 0 comment Print

Trade and industry may have faced teething troubles from the Goods and Services Tax (GST) but the entire business landscape of FMCG (fast moving consumer goods), retail and logistics is going to be transforming into modern and efficient model with introduction of uniform tax regime, says a joint study by ASSOCHAM-MRSS India.

Can Refund be claimed if wrong payment under GST made?

November 28, 2017 72156 Views 36 comments Print

Arjuna, due to technical issues taxpayers have paid wrong amount to the government. Sometimes they pay excess amount. In that case i.e Amount is paid in excess of actually payable to the Government’s treasury, then we will get ITC for that in next tax period. But if there is no liability to set off the ITC, then that amount will be refunded to the taxpayer.

How and where to compliant on GST issues faced by consumers?

November 28, 2017 17307 Views 2 comments Print

As Promised, I’m back with step-by-step procedure on How to Complaint in case of GST charged over and above MRP and Illegal collections on the name of GST.

Applicability of IGST/GST on goods transferred/sold while being deposited in a warehouse

November 28, 2017 3387 Views 0 comment Print

The Central Board of Excise & Customs ICBECI has issued Circular No. 46/2017-Customs dated 24.11.2017 on the applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. The gist of the clarification is as under.

Provisions of rule 2 of MGST (Sixth) Amendment) Rules, 2017

November 28, 2017 1032 Views 0 comment Print

Government of Maharashtra, hereby appoints the 1st day of July, 2017, as the date on which the provisions of sub-rule (i), (ii), (iii), (iv), (v), (vi) and (vii) of rule 2 of the Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2017, shall come into force.

Govt appoints Shri B.N. Sharma as Chairman of NAA under GST

November 28, 2017 1425 Views 0 comment Print

In an immediate follow up action of last week’s Cabinet approval for creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority under GST, the Government today issued orders appointing senior IAS officer Shri B.N. Sharma, as the first Chairman of this apex Authority in the rank of Secretary to Government of India.

3 reasons for downward trend of tax revenue under GST

November 27, 2017 19509 Views 4 comments Print

Because of the first time requirement of paying IGST on transfer of goods from one state to another state even within the same company, there was an additional cash flow of IGST in the first 3 months. As and when the final transaction of these goods takes place, the credit for IGST is being utilized for payment of SGST and CGST and therefore, the inflow of new taxes is low;

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