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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


GST : A Tool to Reduce Tax Leakage

June 11, 2015 6719 Views 0 comment Print

Goods and Services Tax (GST) is a very simple indirect tax structure, wherein tax paid on goods or services procured by any entity (manufactures, trader or service provider) at first level can be availed as input tax credit while passing on the goods or service to the second level.

VAT Collected on activation of SIM card ordered to transfer to Service Tax Department

June 11, 2015 2054 Views 0 comment Print

Where VAT has been collected without authority of law and Service tax demand also has been raised for the same period then the VAT Assessing Authority is liable to transfer amount of VAT to Service Tax Department. Idea Cellular Ltd. Vs. Union of India [(2015) 57 taxmann.com 293 (Punjab & Haryana)]

Input Tax credit is available at invoice value even if goods are sold at a price lower than invoice value

June 11, 2015 2054 Views 0 comment Print

Jyoti Electronics (the Respondent) purchased certain goods after payment of Input Tax credit. Thereafter, manufacturer of the goods granted trade discount on the goods purchased during the Assessment Year 2008-09 of an amount of Rs.9,60,183/-.

Delhi Value Added Tax- Instruction Regarding Processing of Refund

June 10, 2015 31927 Views 0 comment Print

The refund is a vital activity in VAT regime. The claim for the refund is made by the dealer in the return filed by the dealer and hence the return itself becomes the application for refund. As per the DVAT Act and DVAT Rules, refund has to be given to the applicant within a period of 60 days from the date of application.

Vat Exemption in UP to all kinds of Footwear with MRP not exceeding rupees Rs. 300

June 10, 2015 10044 Views 1 comment Print

The Uttar Pradesh State Government vide the Notification No. K.A. NI-2-729/XI-9(235)12-U.P. Act-5-2008-Order-(133)-2015 dated June 1, 2015 amended Entry 52 of the Schedule – I of the Uttar Pradesh Value Added Tax ACT, 2008 (the UP Vat Act) and exempted all kinds of Footwear including hawai chappals and straps thereof with Maximum Retail Price (the MRP) not exceeding rupees Rs. 300/- per pair subject to the condition that the MRP is indelibly marked or embossed on the footwear itself.

CA Sudhir Halakhandi’s Article used as Reference In Loksabha GST Bulletin

June 10, 2015 3332 Views 0 comment Print

The Goods and Service Tax – An Introductory study written by CA Sudhir Halakhandi in the ICAI CA Journal at the time of start of initial discussion of GST in India has been used as a reference article in the GST bulletin of the Loksabha Secretariat. This bulletin is prepared to introduce the Members of Parliament with the basics of the Goods and Service Tax.

Why Goods And Service Tax (GST) Is Being Glorified As “Sanjevani”

June 10, 2015 3876 Views 0 comment Print

Goods and Service Tax is being glorified as a system of taxation by which economy will take a upward swing and further it will ease the trade and industry with respect to the indirect tax system of the country. The revenue will be increased and the consumers have to pay less tax. Only one indirect tax has to be paid by the trade and industry and all the other indirect taxes will be subsumed in GST.

The Maharashtra Municipal Corporations Local Body Tax Amnesty Scheme 2015

June 8, 2015 8233 Views 0 comment Print

Urban Development department of Maharashtra State vide Notification No. LBT-2015/CR-82/2015/UD-32, notified an amnesty scheme for Local Body Tax (LBT) defaulters in Maharashtra Municipal Corporations.

Goods and Service Tax (GST) -The Future of India

June 6, 2015 8547 Views 0 comment Print

Changes made in the taxation system, it is a not simpler process. Nobody can make easily change in the Taxation System except the Tax Authority having power regarding towards the Constitution. So that is why, GST Act is not implemented till now. Article 246 and 254 of the Constitution, gives a power with respect to goods and Service tax imposed by the Union or by such state. But now a question arises to all of us i.e

5 Steps For Successful Implementation of GST by any Business Entity

June 6, 2015 9708 Views 0 comment Print

1. Formation of cross functional core team to drive implementation of GST. This team shall disseminate the learnings to all the stakeholders of the company by keeping abreast of all the developments in the subject. Finance Head of the company should regularly meet and review the suggestions being made by the team and should take necessary action

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