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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 SCN Uploaded Under Additional Notices Tab Invalid for Lack of Effective Service

Goods and Services Tax : The Delhi High Court held that uploading an SCN only under the 'Additional Notices' tab without effective communication does not a...

June 20, 2026 108 Views 0 comment Print

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 903 Views 1 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 393 Views 2 comments 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 381 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 183 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 978 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 3174 Views 1 comment Print


Latest Judiciary


2019 Amendment to GST Refund Limitation Is Prospective, Not Retrospective: Delhi HC

Goods and Services Tax : Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund ri...

June 20, 2026 51 Views 0 comment Print

No SCN, No Valid GST Penalty: Punjab & Haryana HC Reaffirms Natural Justice

Goods and Services Tax : The High Court held that a GST penalty order passed without issuing a prior show cause notice violates Section 75(4) of the CGST A...

June 20, 2026 84 Views 0 comment Print

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 90 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 75 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 57 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 2907 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 249 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 294 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 453 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


GST: Time of Supply of Goods / Services under CGST

August 4, 2017 7140 Views 0 comment Print

As we all are aware that it is vital time to all the person of India to know the exact date of point of taxation under the GST Laws. Everyone is eager to know on which date CSGT, SGST and/or UTGST and IGST shall be payable and how he done the several compliances under the GST Laws.

Only 1 Day to Go for Filing 1st Monthly Return Post GST Implementation i.e. GSTR-3B

August 4, 2017 33384 Views 21 comments Print

After the new biggest tax reform i.e. GST, the first monthly return post GST implementation, shall be required to be filed for the month of July by August 20, 2017. In this write-up, all about FORM GSTR-3B is being covered.

Post GST reduction of incidence of Tax on Coal Consumers

August 3, 2017 1989 Views 0 comment Print

In pre GST regime there was Excise Duty on Coal @ 6% , Stowing Excise Duty @ Rs. 10 per tonne of coal production, VAT@ 5% (on intra-state sale), Central Sales Tax @ 2% (on inter-state sale, on submission of Form C) . Post implementation of GST all the above mentioned taxes and levies have been subsumed and GST @ 5% is being charged to consumers.

GST : Frequently Asked Question (FAQs) on Export

August 3, 2017 17298 Views 3 comments Print

Under the GST Law, export of goods or services has been treated as: inter-State supply and covered under the IGST Act., zero rated supply i.e. the goods or services exported shall be relieved of GST levied upon them either at the input stage oral the final product stage.

MVAT: Refunds of security deposit given at the time of Voluntary Registration

August 3, 2017 54207 Views 17 comments Print

The person applying for voluntary registration has to deposit an amount of Rs. 25000/- by way of security deposit at the time of registration as per the proviso to section 16(2) of the Maharashtra Value Added Tax Act, 2002. Such deposit is not liable for adjustment against tax payable as per return or towards any other liability under MVAT Act, 2002. The person applying for voluntary registration has to deposit an amount of Rs. 25000/- by way of security deposit at the time of registration as per the proviso to section 16(2) of the Maharashtra Value Added Tax Act, 2002.

Delhai VAT: Disposal of pending Form DVAT 04 & DVAT 07 applications

August 3, 2017 1173 Views 0 comment Print

It has, however, come to the notice that some of the ward Incharges have still not disposed off their pendency of Form DVAT 04 & Form DVAT 07 applications, relating to Registration and amendments respectively.

GST Reader (GST Made Easy)- Book by CA Bimal Jain

August 3, 2017 52254 Views 0 comment Print

This latest Book on GST comprises of two volumes to cover the subject in its entirety. Volume I covers extensive discussion on the provisions of GST Law and Rules made thereunder. Volume II consists of GST Bare Acts, Rules and all latest notifications and Circulars at one place for easy reference.

GST Composition Scheme……….to be or not to be

August 3, 2017 11985 Views 8 comments Print

To be, or not to be, that is the question: Whether to get befitted as Composition dealer Or to become a regular taxpayer? To deal with RCM only, to deal with RCM, matching of ITC, tax on advance payment and transition & so on

Charter of Functions of Directorate General of GST

August 2, 2017 3669 Views 0 comment Print

Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of Goods and Services Tax. Research and analysis of (a) Subjects relevant to GST; (b) Best practices in global environment; (c) Database and issues relating to collection of CGST, IGST and SGST.

Insight of Documentation under GST – (Special Reporting in GSTR 1)

August 2, 2017 11346 Views 0 comment Print

It may be noted that in the GSTR 1 return, following declarations has to be filed by the supplier & has to maintained a consecutive series of all such documents

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