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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


AI in GST: Powerful Tool, Unready Taxpayers: Risks of Algorithmic Judgement

Goods and Services Tax : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...

April 21, 2026 153 Views 0 comment Print

GST on IPL: Sport or High-Octane Entertainment — 18% vs 40%?

Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....

April 21, 2026 129 Views 0 comment Print

GST SCNs Invalid Without Specific Allegations of Suppression

Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...

April 21, 2026 204 Views 0 comment Print

GST Refund on Export of Goods – Understanding Adjusted Total Turnover

Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...

April 21, 2026 186 Views 0 comment Print

Consolidated GST Notices Referred to Larger Bench Due to Conflicting Judicial Views

Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...

April 21, 2026 135 Views 0 comment Print


Latest News


Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 3747 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 537 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 690 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 924 Views 1 comment Print

CBI Arrests Assistant Commissioner, CGST, Ratlam in a Bribery Case

Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...

April 1, 2026 624 Views 0 comment Print


Latest Judiciary


Custody Not Required as Trial Likely to Take Time, HC Grants Bail in Fake ITC Case

Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...

April 21, 2026 87 Views 0 comment Print

Chhattisgarh HC Stayed GST Recovery Subject to Pre-Deposit Compliance

Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...

April 20, 2026 117 Views 0 comment Print

Bombay HC Sets Aside GST Cancellation for Lack of Reasons; Bank Attachment Ends After One Year

Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...

April 20, 2026 456 Views 0 comment Print

Telangana HC Stayed GST SCN Due to Illegal Clubbing of Sections 74, 74A & 130

Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...

April 20, 2026 225 Views 0 comment Print

Apply in DRC-20 for GST Payment in Instalments: Telangana HC

Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...

April 20, 2026 162 Views 0 comment Print


Latest Notifications


CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 1365 Views 0 comment Print

Late Fee Waiver Granted Due to System Glitches in Maharashtra PT Return Filing

Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...

April 18, 2026 1461 Views 0 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 9864 Views 0 comment Print

Editing allowed in Appeal Pre-deposit Percentage Field in GST Portal

Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...

April 11, 2026 3159 Views 0 comment Print

GSTN Clarifies Appeal Rights Due to Incorrect NIL Demand in Adjudication Orders

Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...

April 3, 2026 546 Views 0 comment Print


Taxing Intangible: Rethinking Territorial Nexus in Age of Satellite Broadcasting

March 27, 2026 384 Views 0 comment Print

The issue was whether cross-border satellite broadcasting could be taxed by a State. The Court upheld taxation based on consumption within the State, establishing that economic presence creates sufficient nexus.

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

March 27, 2026 2577 Views 0 comment Print

Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C process; ITC denial for FY 2018-19 invalid due to Section 16(5).

Claiming Depreciation on Unavailed Portion Does Not Bar ITC on Balance: Kerala HC

March 27, 2026 633 Views 0 comment Print

India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflation, and protect consumers and businesses.

ITC TRAP How Good-Faith Traders Lose Lakhs & What Courts Say About It

March 26, 2026 747 Views 1 comment Print

The issue highlights ITC reversal when suppliers fail to deposit GST despite buyer compliance. The key takeaway is that courts require proof of genuine transactions but offer relief to bona fide buyers.

GST Payable on Health Centre Operations Because Services Supplied to PSU, Not Patients

March 26, 2026 447 Views 0 comment Print

The authority held that operational services were provided to a PSU under contract. As a result, exemption for healthcare services was denied and GST was held applicable.

Pre-Deposit Cannot Be Weaponised against GST Taxpayer Denied Fair Adjudication: SC

March 26, 2026 5514 Views 0 comment Print

The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the pre-deposit amount. The takeaway is that procedural fairness can influence deposit requirements.

Cinema Hall Held Liable for Profiteering Due to Non-Passing of GST Rate Reduction

March 26, 2026 705 Views 0 comment Print

The case examined whether GST rate cuts were passed on to consumers. The authority held that increasing base prices instead of reducing ticket prices violated Section 171, resulting in confirmed profiteering and refund directions.

HC quashed ₹120 Cr tax demand as solar inverters eligible for 5% Concessional GST

March 26, 2026 2127 Views 0 comment Print

Solar inverters supplied for solar power projects were eligible for the concessional Goods and Services Tax (GST) rate of 5% as solar inverters constituted an integral component of a solar power-generating system and therefore qualified for the concessional tax rate.

FAQs on GST on Renting of Immovable Property (Residential & Commercial)

March 25, 2026 3312 Views 0 comment Print

The issue is whether renting of immovable property is taxable under GST. The key takeaway is that residential renting may be exempt, while commercial renting is generally taxable.

No GST on Residential Property Rented to Hostels: SC

March 25, 2026 909 Views 0 comment Print

The issue was whether leasing to a company disqualifies exemption for residential renting. The Court held that exemption depends on end-use as residence, not the recipient. The key takeaway is that residential usage prevails over contractual structure.

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