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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


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 258 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 207 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 1068 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 237 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 252 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 246 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 846 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 75 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 126 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 837 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 5583 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 621 Views 0 comment Print


Goods and Services Tax (GST) may not meet April 1 deadline: Plan panel

January 28, 2010 1680 Views 0 comment Print

The Planning Commission today said that the proposed Goods and Services Tax (GST) is likely to miss the deadline of April 1, but it could be introduced in the next fiscal only. “Well, we were hoping that it (GST) will come from April 1, but it does not appear that it will be so,” Planning Commission Member B K Chaturvedi told PTI.

Revenue Department wants excise duty, octroi, purchase tax, local, alcoholic beverages and petroleum products under the ambit of GST

January 26, 2010 1198 Views 0 comment Print

The Revenue Department has submitted its comments on the goods and services tax discussion paper, which was released by the State Finance Minister’s Committee on November 10. It wants excise duty, octroi, purchase tax, and local taxes to be brought under the GST ambit, along with alcoholic beverages and petroleum products. The department has agreed to levy GST plus excise duty on tobacco products.

Date for MVAT audit in form 704 in Maharashtra extended?

January 23, 2010 3239 Views 0 comment Print

On 22/01/10 the Hon. Finance Minister Mr. Sunil Tatkare has announced at the time of bhoomipujan ceremony of proposed building of sales tax office of Ratnagiri that MVAT Audit date is extended by 2 months. This announcement was made in the presence of Hon. Sales Tax Commissioner Mr. Sanjay Bhatia, but there is no official communication yet from the Sales tax department which is creating confusion.

Maharashtra Government imposed entertainment tax on T-20, One Day International

January 21, 2010 2935 Views 0 comment Print

Cricket is now officially an entertainment sport. Forty-five years after it declared horse racing as entertainment, the state government has decided to add cricket to the list. Besides cricket, pubs, discotheques, internet protocol television (IPTV) and permit rooms with a live orchestra (dance bars earlier) will also attract a similar tax. There are 22 discotheques in Maharashtra, of which 20 are in Mumbai city, Mumbai suburbs and Thane. Only two are in Pune.

Taxation of carbon credits under the proposed Goods and Services Tax regime?

January 21, 2010 1913 Views 0 comment Print

The Government should implement the GST regime with defined sharing arrangement between the State and the Centre, thereby protecting the interest of the State in generating revenue. How will carbon credits be taxed under the proposed Goods and Services Tax regime?

Delhi VAT Rate increased from 4% TO 5%

January 20, 2010 33257 Views 37 comments Print

In the principal Act, in Section 10, after sub-section (4), the following subsection shall be inserted, namely:- “(5) Where the goods which have been purchased by a dealer are sold at a price lower than the price at which it was purchased by the dealer, the tax credit on such purchases shall be reduced proportionately in the tax period during which the goods are sold.

Duty Entitlement Passbook (DEPB) scheme likely to be scrapped in Budget

January 19, 2010 3362 Views 0 comment Print

One of the most favoured duty reimbursement schemes among exporters — the Duty Entitlement Passbook (DEPB) scheme — is likely to be scrapped, as the government gears up to introduce the Goods and Services Tax (GST) from April 1. The scheme, which was extended till December 31 in the Foreign Trade Policy 2009-2014, is widely viewed as one of the best incentive schemes by exporters.

Centre suggested common dispute resolution scheme for settlement of cases in the GST

January 19, 2010 807 Views 0 comment Print

The Centre has suggested setting up a common dispute resolution scheme for settlement of cases in the proposed goods and services tax (GST). It is also suggesting sharing of service centres between the Centre and states, besides common registration facilities for traders. “It is proposed to prescribe a common registration form, common registration number, common return format, common service centres for acceptance of registration applications and return for Central GST and State GST, &” Sushil Solanki, commissioner, central excise, said at a seminar on GST regulations at the American Chamber of Commerce on Monday.

Trade circular No. 4T of 2010 on Filing of Audit Report in Form-704 for the periods 2005-06, 2006-07 and 2007-08

January 18, 2010 2363 Views 0 comment Print

As per Section 61 of MVAT Act, 2002 it is mandatory for all eligible dealers to get their books of accounts audited. As per trade circular No. 27 T of 2009 Dated 01.10.2009, any dealer who files Audit Report in Form 704 on or after 1″ Oct.2009 for any period shall file the same electronically in the new Form-704.

Trade Circular No.3T of 2010 on Refund under MVAT

January 18, 2010 2375 Views 0 comment Print

We had issued the above referred Trade Circular on 23.08.07 to formulate a standard procedure for processing of the refund applications. The circular contained certain provisions in Para 9(i) to facilitate issuance of refund amount against a BG worth part of the amount claimed as refund. The said provisions of para 9(i) stand superceded by the following provisions from 01/01/2010

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