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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


Understanding Appeals & Revision Mechanism under GST

Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...

June 15, 2026 144 Views 0 comment Print

Crisp Notes on Issuance of SCN Under GST

Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...

June 15, 2026 186 Views 0 comment Print

Limitation for Filing Appeal before GSTAT – A Legal Analysis

Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...

June 15, 2026 267 Views 0 comment Print

Cancelled Registration, Notice Buried on Portal Can Department Still Insist “You Were Served”?

Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...

June 15, 2026 123 Views 0 comment Print

Composition Levy under GST: Should Your Small Business Really Opt for It?

Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...

June 15, 2026 207 Views 0 comment Print


Latest News


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 288 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 1125 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 324 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 3063 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 870 Views 0 comment Print


Latest Judiciary


GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...

June 15, 2026 54 Views 0 comment Print

Allahabad HC Orders Release as GST Arrest Was Made Without Transit Remand

Goods and Services Tax : The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detent...

June 15, 2026 63 Views 0 comment Print

Kerala HC Quashes ITC Denial as Section 16(5) Benefit Was Not Considered

Goods and Services Tax : The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) o...

June 15, 2026 63 Views 0 comment Print

Telangana HC Directs GSTAT to Consider Delayed Refund Appeals

Goods and Services Tax : The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the stat...

June 15, 2026 54 Views 0 comment Print

Telangana HC Relegates Taxpayer to GSTAT Against Review Appellate Order

Goods and Services Tax : The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability ...

June 15, 2026 48 Views 0 comment Print


Latest Notifications


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 66 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 249 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 348 Views 0 comment Print

GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 13737 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 666 Views 0 comment Print


Determination of Nature of Supply and Place of Supply of Services under GST

June 3, 2017 47076 Views 0 comment Print

Nature of Supply and Place of supply are two of the most important concepts under GST. Determination of Nature of supply is very important to determine whether a supply is inter-state or intra-state. CGST and SGST will be levied on intra-state supply while inter-state supplies will be charged to IGST.

Brief on filing of GSTR1, GSTR2, GSTR1A, GSTR2A

June 3, 2017 100029 Views 20 comments Print

Every Recipient shall furnish, electronically, the details of inward supplies of taxable goods or services or both on which tax is payable after the tenth day but on or before the fifteenth day of the month succeeding the tax period in GSTR – 2 using the details of modified form 2A

15th Meeting of the GST Council to be held on 3rd June, 2017

June 2, 2017 888 Views 0 comment Print

15th Meeting of the GST Council to be held tomorrow, 3rd June, 2017 – Approval of amendments to the draft GST Rules and related forms and Finalization of the rates of tax and cess on the remaining commodities are on the Agenda among others for tomorrow’s meeting.

Reversal of Input Tax Credit in Special Cases under GST

June 2, 2017 42462 Views 6 comments Print

Just like in present tax structure, Reversal of Credit under GST also has the same meaning. In a layman language, reversal of credit means reversal of the credit already taken. The essence of this write- up is to decipher the special cases and manner in which the availed Input tax credit is reversed. Contents of […]

Get Simplified Composition Scheme under GST

June 2, 2017 40314 Views 17 comments Print

There would always be a segment of taxpayers who would find it difficult to completely fulfill the compliance requirement of tax laws, may be due to their small size or nature of their operations. From the tax collector view-point also, the cost of collecting tax from such tax payers is far more in percentage terms […]

Hidden problem for renting of immovable property service provided by individuals under GST

June 1, 2017 216402 Views 59 comments Print

As per schedule I supply of service without consideration to related/distinct person will be treated as supply. Admitting a person into a premises for “consideration” alone can be treated as business under Sec 2(17)(f). It is not clear whether schedule I can override section 2(17)(f).

Input Tax Credit under CGST and its Comparison with position of Law present in India and in Canada

June 1, 2017 6048 Views 0 comment Print

One of the biggest advantages expected from the implementation of GST Act is that it would remove cascading effect by facilitating seamless flow of credit. This would be given effect by providing for the availment of Input Tax Credit (ITC) to the purchasing dealer in respect of the tax (GST) paid by the supplying dealer.

Indian Economy Gearing Up For GST

June 1, 2017 2925 Views 1 comment Print

There is a positive mood in the Economy on all fronts and this seems to be perfect time for moving towards GST. The optimistic approach followed by the Finance Ministry and his team along with the GST council for meeting the deadline of 1st July 2017 for implementing GST is now a reality.

Assam Goods and Services Tax Act, 2017 (Download)

June 1, 2017 7347 Views 0 comment Print

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 1st June, 2017 No. LGL.123/2017/11.– The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th May, 2017 is hereby published for general information. ASSAM ACT NO. XXVIII OF 2017 (Received the assent […]

Action / Points to be Noted to Get Ready for GST

May 31, 2017 16383 Views 4 comments Print

It is only month’s time from now when a major economic reform will be implemented throughout the Country. The entire Indirect Tax System will undergo a sea change and entire new Indirect Tax System known as the Goods and Service Tax, will be implemented. It is touted as One Nation One Tax, however it is dual system of GST, which is being implemented, whereby the Centre and the State will have the power to levy and collect their respective share in GST.

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