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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 444 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 291 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 288 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 285 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 279 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 5967 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 582 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 702 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 636 Views 0 comment Print


Latest Judiciary


Provision of section 76 of CGST not invocable as GST component already remitted

Goods and Services Tax : Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is a...

April 22, 2026 159 Views 0 comment Print

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 117 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 126 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 495 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 237 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 3927 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 1482 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 11118 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 3168 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


BCAS Proposes Next-Gen GST Reforms to Simplify Tax System

September 1, 2025 4035 Views 0 comment Print

Bombay Chartered Accountants Society (BCAS) urges the government to implement next-generational GST reforms, focusing on structural changes, rate rationalization, and simplification of compliance for taxpayers.

GST notifications on RCM denying ITC on output security services were constitutionally valid under Articles 14 or 19(1)(g)

September 1, 2025 495 Views 0 comment Print

In RCM there was no output tax liability because it was treated as exempt and, therefore, in tune with the objective of GST, credit of ITC could not be claimed in the absence of liability but same could be claimed by the recipient of service.

Condonation of 26 days delay was allowed as GST Appeals couldn’t be dismissed by Slipshod Orders

September 1, 2025 339 Views 0 comment Print

Although in the tax statute the limitation was interpreted in strict manner but when the legislature itself had prescribed extended period of time after period of limitation then the Authority ought to have considered such aspect and examined the cause shown by the appellant.

Rectification of DVAT return permitted to enable issuance of Form C

September 1, 2025 315 Views 0 comment Print

Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said periods to enable issuance of statutory ‘C’ Forms in respect of goods transferred under inter-State trade and commerce.

Reassessment Notices by Jurisdictional AO Invalid After Faceless Regime: SC

August 31, 2025 18444 Views 3 comments Print

The Supreme Court dismissed the Income Tax Department’s appeal regarding a reassessment notice, affirming that notices issued by a Jurisdictional Assessing Officer after the faceless regime was introduced are invalid.

No limitation period applicable on refund of IGST on Ocean Freight

August 31, 2025 756 Views 0 comment Print

AP High Court rules GST refund claims on ocean freight valid beyond 2-year limit, citing Mohit Minerals case’s retrospective effect.

No GST on Landlord If Developer Paid in JDA Case

August 31, 2025 1917 Views 1 comment Print

Karnataka HC rules no GST on unregistered landlord if developer already paid tax under JDA. Avoids double taxation and confirms no interest under Section 50.

Legal Boundaries of GST Demand Orders: Imperative of Notice Adherence

August 30, 2025 1182 Views 0 comment Print

A summary of GST court rulings, confirming that tax demands cannot legally exceed the amount specified in the original show cause notice, upholding procedural fairness.

Refund of GST Pre-Deposit Cannot Be Denied on Limitation Grounds: Jharkhand HC

August 30, 2025 963 Views 0 comment Print

GTL Infrastructure Limited Vs State of Jharkhand (Jharkhand High Court) Based on the Jharkhand High Court’s judgment in the case of M/s. GTL Infrastructure Limited Versus The State of Jharkhand, the refund of a statutory pre-deposit is a vested right of the assessee and cannot be denied by invoking the limitation period under Section 54 […]

Rajasthan HC Examines Validity of Additional Director, DGGI’s Powers as ‘Proper Officer’ for SCN issuance

August 30, 2025 1116 Views 0 comment Print

The Rajasthan High Court has stayed a DGGI show cause notice, questioning the constitutional validity of delegating ‘Proper Officer’ powers. The case, tagged with a similar pending matter, challenges the GST enforcement structure.

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