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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


How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 369 Views 1 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 546 Views 0 comment Print

What Is GST? Types, Meaning & How GST Filing Works in India

Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...

June 9, 2026 123 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 279 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 564 Views 0 comment Print


Latest News


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 270 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 2931 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 816 Views 0 comment Print

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 5208 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 672 Views 0 comment Print


Latest Judiciary


GST Registration Restoration Allowed subject to FIling of Pending Returns & Payment of Dues

Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...

June 10, 2026 81 Views 0 comment Print

No GST Refund as Foreign Group Entity Rendered Core Procurement Functions: GSTAT

Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...

June 10, 2026 60 Views 0 comment Print

Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...

June 9, 2026 156 Views 0 comment Print

Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...

June 9, 2026 129 Views 0 comment Print

Single GST Notice for Multiple Years Not Permissible: Madras HC

Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...

June 9, 2026 114 Views 0 comment Print


Latest Notifications


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 4809 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 579 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4149 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18231 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 18, 2026 25791 Views 3 comments Print


DVAT Dealer to File DS2 before physical entry of goods in Delhi wef 15th Sept 15

September 10, 2015 24638 Views 25 comments Print

All DVAT dealers dealers are required to file the details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi in Delhi Sugam-2 (DS2) in place of earlier T-2 form either online before physical entry of goods in Delhi.

VAT on SIM Cards In U.P.

September 10, 2015 3908 Views 1 comment Print

Under Uttar Pradesh Value Added Tax regime, the SIM Cards have been made specifically taxable w.e.f. 01.04.2011 @ 4% (plus 1% SAT), vide notification no. KA.NI.-2-421/XI-9(1)/08-UP Act -05-08-Or(71) dated 31.03.2011.

Punjab VAT- HC stays dismissal of appeals for non deposit of 25% of tax demand

September 10, 2015 1277 Views 0 comment Print

Judgement in writ petitions challenging section 62(5) of PVAT Act reserved by High Court Earlier I had shared with my readers that I had filed writ petitions along with other similar petitions challenging the Constitutional validity of section 62(5) of Punjab VAT Act, 2005 before Punjab & Haryana High Court.

Workshop Series on Indirect Taxes : Works Contract under the Service Tax & VAT

September 10, 2015 2792 Views 0 comment Print

  We are happy to inform that the Sixth Workshop under the series is being organised on the theme ‘Works Contract under the Service Tax & VAT  and other issues of Double Taxation and Transition Issues with Way forward in GST’ on Friday, 18 September, 2015 from 10:00 am till 04:30 pm at PHD House, […]

Delhi VAT- Reassessment in respect of system generated default assessment notices

September 10, 2015 1369 Views 0 comment Print

The notices under Section 59(2) issued on 19.06.2015 which were system generated stand quashed. The consequent passed orders thereon are already withdrawn by the letters dated 17.07.2015. The Circular dated 29.07.2015 issued by Addl. Commissioner (System) is also quashed. Further, the letters issued on 17.07.2015 are also quashed.

Reward up to Rs. 10 Lakh for Information on Delhi VAT Defaulters

September 9, 2015 1471 Views 0 comment Print

It has been decided to introduce a reward scheme for informers providing vital inputs in order to check and detect value added tax evasion in Delhi so as to minimize the pilferage of VAT revenue of the Government of Delhi.

TNVAT – Forklift – Rate of Tax

September 8, 2015 7554 Views 0 comment Print

CA V. Sundararajan A dealer is engaged in importing and selling fork lift. For selling of fork lift the dealer is collecting taxes @5% (Capital goods-commodity code no -2025). However the assessing officer is of the view that fork lift will fall under the category of motor vehicles-and are liable to tax @14.5% under the […]

GST- Origin & Indian Model of Destination Based Taxation

September 5, 2015 43149 Views 2 comments Print

The fact that GST is destination based taxation is widely acknowledged. India would be implementing Dual GST which would be CGST and SGST and Inter State Transactions would be governed by IGST which would be equal to CGST and SGST.

GST Models in India and its Benefits

September 5, 2015 34512 Views 0 comment Print

Goods and Services Tax would be a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India, to replace taxes levied by the Central and State governments.

Taxes to Be Subsumed In GST

September 4, 2015 176414 Views 2 comments Print

GST is commonly described as indirect, comprehensive, broad based consumption Tax. The Dual GST which would be implemented in India will subsume many consumption taxes. The objective is to remove the multiplicity of tax levies thereby reducing the complexity and remove the effect of Tax Cascading. The objective is to subsume all those taxes that […]

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