Follow Us:

Goods and Services Tax

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


Intermediary Services under GST: Retrospective Impact of K.C. Overseas & Finance Act 2026?

Goods and Services Tax : The omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and ...

April 18, 2026 270 Views 0 comment Print

GSTAT Appeal Filing: A Practitioner’s Complete Step-by-Step Guide

Goods and Services Tax : GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts....

April 18, 2026 210 Views 0 comment Print

Limitation Starts from DRC-07 Upload Date, Not Detailed Order: Allahabad HC

Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...

April 18, 2026 1200 Views 0 comment Print

No Escape After Assessment: AP HC Upholds GST Bank Attachment Without Notice

Goods and Services Tax : The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed without issuing prior noti...

April 17, 2026 243 Views 0 comment Print

Section 129 CGST Revisited: Curbing Administrative Overreach via Section 126

Goods and Services Tax : Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax. It emphasised that penalti...

April 17, 2026 255 Views 0 comment Print


Latest News


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 264 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 555 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 852 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 600 Views 0 comment Print

GST Reduced on Agricultural Paper Bags Due to Farmer Concerns

Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...

April 1, 2026 276 Views 0 comment Print


Latest Judiciary


SCN Stayed as Allahabad HC Grants Relief in IGST Refund Dispute Due to Omitted Rule 96(10)

Goods and Services Tax : The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding that ...

April 18, 2026 54 Views 0 comment Print

GST Registration Cancellation Set Aside Due to Non-Consideration of Illness Reason: Bombay HC

Goods and Services Tax : The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consi...

April 18, 2026 78 Views 0 comment Print

ITC Blocking Not Interfered With as SCNs Require Individual Adjudication: Bombay HC

Goods and Services Tax : The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It ruled that adjudication must firs...

April 18, 2026 54 Views 0 comment Print

GST Demand Quashed as Consolidated SCN Across Multiple Years is invalid: Madras HC

Goods and Services Tax : The court held that issuing a single show cause notice for multiple financial years violates GST law. It ruled such “bunching”...

April 18, 2026 129 Views 0 comment Print

GST Rectification Order Quashed as Section 161 Conditions Not Met: Gujarat HC

Goods and Services Tax : The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of the CGST Act. The im...

April 18, 2026 57 Views 0 comment Print


Latest Notifications


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 864 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 5649 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 3081 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 534 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2026

Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...

April 1, 2026 630 Views 0 comment Print


Amendment in CST Act by finance Bill 2010

February 28, 2010 4189 Views 0 comment Print

Provide that for making an order under that sub section the assessing officer shall, in addition to satisfying himself about the truthfulness of particulars furnished by a dealer , shall also satisfy himself that no interstate sale have been effected and also to provide that the deeming provision as contained therein to the effect that the movement of goods have not occasioned as a result of sale SHALL BE SUBJECT TO THE provisions of sub-section (3) and

GST will be implemented from 1st April 2011

February 26, 2010 2382 Views 0 comment Print

Finance minister Pranab Mukherjee today said he would introduce major reforms for indirect taxes in the form of Goods and Services Tax (GST) from April 1 next year. The government was earlier scheduled to introduce GST by April 1 this year.

Summary of UPVAT notification enhancing the rates of additional tax and exempting certain goods from tax

February 25, 2010 12403 Views 0 comment Print

The Uttar Pradesh Government has issued a notification (Notification No. KA.NI.-2-246/XI-9(10)/08-U.P. Act-30-07-Order-(56)-2010 dated 19 February 2010 ) enhancing the rates of additional tax as mentioned below. The new rates are effective 19 February 2010.

Penalties under PVAT Act or CST Act can be adjusted against Excess ITC

February 25, 2010 2537 Views 0 comment Print

Section 15 of PVAT Act 2005 deals with the Net Tax Payable by a taxable person. Sub section 1 of Section 15 provides that the output tax under PVAT Act shall be adjusted from the Input Tax Credit for determining Net Tax Payable by a taxable Person. If any excess ITC is still left then it is to be adjusted from the CST liability under CST Act 1956 at the option of the taxable person as per section 15(2) of PVAT Act.

GST in India

February 19, 2010 17584 Views 0 comment Print

So far, VAT at the state or Cenvat at the central level, along with services tax, have been major steps in tax reforms. Before the present tax regime, there was the sales tax regime, where there was a cascading effect on tax. VAT has removed this burden, but it had deficiencies. The Cenvat load remains. There were several state taxes which were not subsumed in any one tax. The inter-state sales tax or CST was not fully relieved.

Three deputy sales tax commissioners suspended for involvement in sales Tax refund fraud

February 18, 2010 1224 Views 0 comment Print

Mumbai:-Three senior sales tax officers have been suspended for their alleged involvement in a Rs 50-crore scam. The three officers are deputy commissioners Lalitkumar Chavardol and Sadashiv Kulkarni and assistant commissioner Chandrakant Guthe. The suspension orders were signed by finance minister Sunil Tatkare on Monday. Incidentally, the department has also sent a proposal to the CM to suspend a joint commissioner.

Haryana VAT – Enhancement in basic rate of tax from 4% to 5%

February 16, 2010 74028 Views 93 comments Print

In exercise of the powers conferred by sub-clause (iii) of clause (a) sub-section (1) of section 7 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), the Governor of Haryana hereby directs that tax payable by a Value Added Tax dealer on sale of goods specified in Schedules ‘C’ from Serial No. 1 to 101 shall be calculated at the rate of five per cent with immediate effect.

Some views on Penal Provisions u/s 29(8) of MVAT Act

February 16, 2010 6570 Views 0 comment Print

It is well esteblished principle that the power to levy penality under taxation laws is incidental and ancillary to the power of collection of tax and is provided to make sure the compliance of tax deposits by the assessees. Taxation laws are welfare laws i.e they are for the welfare of the general public at large.

IGST – Innovative way of handling Inter State Transactions

February 15, 2010 1641 Views 0 comment Print

The Empowered Committee of State Finance Ministers unveiled the First Discussion paper on Goods and Service Tax in India on 10th November 2009. This discussion paper provides us with broad contours of dual GST to be implemented in India.

Summary of VAT notifications and circulars issued during the month of January 2010 in Delhi

February 14, 2010 699 Views 0 comment Print

Section 74A dealing with the powers of the Commissioner to revise Orders passed earlier was introduced with effect from November 16, 2005. Provisions of the Section have now been made effective retrospectively from April 1, 2005. Extension of time limit for disposal of disputes pending under the erstwhile Delhi Sales Tax Act.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930