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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 183 Views 0 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 381 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 84 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 231 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 447 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 258 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 2913 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 5196 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


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 51 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 51 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 66 Views 0 comment Print

Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...

June 9, 2026 84 Views 0 comment Print

Denial of Cross-Examination Does Not Invalidate GST Fraud Assessment When ITC Can Be Proven Through Documents

Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...

June 9, 2026 87 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 1620 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 555 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 4110 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 18180 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 25764 Views 3 comments Print


Retrospective GST Registration Cancellation invalid if Not Proposed in SCN: Delhi HC

October 21, 2025 645 Views 0 comment Print

A Delhi High Court ruling affirms that tax authorities cannot cancel a GST registration with retrospective effect from the date of initial registration unless the intention for retrospective cancellation is clearly stated in the Show Cause Notice (SCN).

GST Recovery from Electronic Credit Ledger Upheld by Chhattisgarh HC

October 21, 2025 900 Views 0 comment Print

Chhattisgarh High Court upheld the recovery of GST dues from Shivam Metallurgicals’ Electronic Credit Ledger (ECRL) under Section 79(1)(a) after the assessee failed to pay the demand within the stipulated time.

GST Appeal Cannot Be Dismissed for Want of Certified Copies: Jharkhand HC

October 21, 2025 453 Views 0 comment Print

Jharkhand High Court sets aside a GST appeal rejection based on ‘non-receipt of certified copies,’ deeming it ‘hyper technical.’ Appellate authority must now decide the case on merits.

No GST Applicable When Equipment/Vehicle Is Sent for Repair: Allahabad HC

October 21, 2025 4611 Views 0 comment Print

Allahabad High Court rules that GST cannot apply to goods sent for repair, quashing seizure and penalty imposed on hydraulic excavator under Section 129.

Non-Filing of Part-B of E-Way Bill a Technical Lapse, Not Tax Evasion: Allahabad HC

October 21, 2025 744 Views 0 comment Print

The Allahabad High Court set aside a GST penalty under Section 129, ruling that the mere absence of Part-B of an e-way bill is a technical breach, not an intention to evade tax, citing the Fiserv precedent.

P&H HC Directs GST Authorities to Consider ITC Unblocking Within a Week

October 21, 2025 426 Views 0 comment Print

Punjab & Haryana High Court directs GST authorities to decide Mahadev Steel Industries’ plea for unblocking ₹33.8 lakh ITC under Rule 86A within one week.

Issue of Single SCN for Multiple Years: Divergent Observations by Bombay HC

October 20, 2025 1713 Views 0 comment Print

The Bombay High Court’s views on single GST Show Cause Notices (SCN) for multiple years are clarified. Initial prima facie views in RioCare were not a final ruling.

Double Taxation and Undue Enrichment under GST

October 20, 2025 1518 Views 0 comment Print

The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller’s failure to remit tax or file returns, a principle relevant to GST’s Section 16(2)(c).

GST Rate Rationalisation: An Eye-Opener on Illusion of Tax Cuts

October 20, 2025 639 Views 0 comment Print

Recent GST rate reductions on final goods like utensils and textiles are analyzed as flawed, creating severe inverted duty cycles, hurting MSME working capital, and raising policy uncertainty.

Delhi HC Upholds Consolidated GST Show Cause Notices for Multiple Financial Years

October 19, 2025 3414 Views 0 comment Print

Court holds that a single SCN covering several years is valid under Section 74 of the CGST Act, as fraudulent ITC claims often span multiple periods.

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