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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


Section 10, 11 and 12 of CGST Act, 2017

Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...

May 18, 2026 1071 Views 0 comment Print

Is IMS a Boon or a Bane for Taxpayers?

Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...

May 18, 2026 612 Views 0 comment Print

GST ITC as a Vested Right: Why Bona Fide Purchasers Should Not Lose Credit

Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...

May 18, 2026 1833 Views 0 comment Print

Day-to-Day GST Compliance for Service Providers: Invoices, ITC, Returns & Common Mistakes

Goods and Services Tax : This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies w...

May 18, 2026 264 Views 0 comment Print

GST ITC Cannot Be Denied Solely Due to NGTP Supplier Tag

Goods and Services Tax : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...

May 16, 2026 645 Views 0 comment Print


Latest News


Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 4509 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 561 Views 0 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 816 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3330 Views 0 comment Print

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 22815 Views 1 comment Print


Latest Judiciary


P&H HC Grants Bail to Assistant of CA in ₹66 Crore GST Fraud Case

Goods and Services Tax : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...

May 19, 2026 27 Views 0 comment Print

Goods Transported Without E-Way Bill: GST Confiscation Challenge Rejected

Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...

May 19, 2026 81 Views 0 comment Print

Unsigned GST Assessment Order Set Aside Due to Absence of Officer Signature

Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...

May 19, 2026 72 Views 0 comment Print

Allahabad HC Examines Validity of GST ITC Restrictions Due to Supplier Defaults

Goods and Services Tax : The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of t...

May 19, 2026 186 Views 0 comment Print

GST on Land Reclassification Fees: Kerala HC Orders Fresh Ruling Due to Incomplete Findings

Goods and Services Tax : Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whethe...

May 19, 2026 57 Views 0 comment Print


Latest Notifications


GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 612 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3417 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 297 Views 0 comment Print

GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 576 Views 0 comment Print

Gross and Net GST revenue collections for month of April, 2026

Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...

May 1, 2026 753 Views 0 comment Print


AAR cannot decide whether a supply is inter-State or intra-State

June 27, 2014 1122 Views 0 comment Print

Explore the GST jurisdiction ruling for Fichtner Consulting Engineers in Tamil Nadu. Understand IGST, CGST, and SGST implications for inter-state supply.

Delhi VAT – Allocation of court work of 2A-2B mismatch to Special Objection Hearing Authority

June 26, 2014 2173 Views 0 comment Print

In supersession of all earlier orders on the subject, it is hereby decided by the competent authority, only cases where objection is filed by the dealer, shall be dealt by Special Objection Hearing Authority (SOHA). However, cases where only rectification/ review for the mistake which is apparent on the record or where mismatch report as per System becomes NIL after revising the return

Rate of Tax on Scraps of Breads, Biscuits, Chips & cattle feed

June 23, 2014 6789 Views 0 comment Print

Scraps of Breads, Biscuits, Chips, which are the bye products of the food processing industry at the time of manufacturing, and are not traded in sealed pack and which carry labels such as ‘Not for human consumption’ are cattle/animal feed and are covered under Entry No.3 of the First Schedule appended to the DVAT Act, 2004, hence, exempt from levy of VAT.

Rate of VAT applicable on sale of Printed Material content meant for education at a computer institute?

June 23, 2014 8045 Views 0 comment Print

M/s. Unifiers Social Venture Pvt. Ltd., is a registered dealer having TIN 07986916518 and is engaged in sale of printed material content meant for education at computer institute. Content developed in house and being published in the form of books/booklets/printed material to be distributed at the Commercial computer Institute.

VAT Authorities denying Input tax credit on Flimsy Grounds

June 23, 2014 15191 Views 0 comment Print

Denial to grant Input tax credit on Flimsy Grounds by the VAT Authorities without following the settled law laid down by Hon’ble Supreme Court of India and by the High Courts. Every Registered Dealer is the agent of Department of Excise & Taxation as while granting the registration, every registered dealer is authorized to collect […]

GST and the expectation in the Union Budget

June 22, 2014 3777 Views 0 comment Print

Goods and Service Tax is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level. Currently, there are 160 countries in the world that have implemented GST. The latest global corporate tax rate study made by KPMG international has found out that the lowest company taxes among the developed economies are still found in the European Union countries.

Maharashtra Budget: Relief in MVAT up to Rs. 10 Lakh but No relief for refund & LBT

June 21, 2014 11633 Views 0 comment Print

Arjuna (Fictional Character): Krishna, on 5th June 2014, Deputy Chief Minister and Finance Minister of Maharashtra State presented the finance budget for the year 2014-15. Taxpayers had many expectations from the budget due to all round changes and upcoming elections.

Delhi Value Added Tax (Second Amendment) Rules 2014

June 17, 2014 3475 Views 0 comment Print

Provide details of goods purchased and reported in Annexure -2A, during preceding tax period but received during the current tax period in Annexure 2A(1), The format of Annexure2A(1) shall be similar to Annexure 2 A. If you have uploaded invoice wise details of purchases in Annexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.

ICAI suggests Facility to submit Form C, E, F etc. online

June 16, 2014 3450 Views 0 comment Print

Facility to submit Form C, E etc. online Section 6 is charging Section. As per Section 6(2) subsequent inter-state sale transaction taking place by transfer of documents of title to goods, when the goods are in course of movement, are exempt. For this purpose the claimant dealer has to obtain Form E-1 from his vendor […]

Disallowance of input tax credit on the ground that seller is bogus or cancelled dealer-part II

June 16, 2014 15322 Views 0 comment Print

Another situation which in many of the cases under the Punjab VAT, which dealers are facing is the disallowance of input tax credit on the ground that the registration of seller of the goods has been cancelled or normally it is stated in the assessment orders that the person from whom goods have been purchased […]

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