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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 228 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 165 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 600 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 213 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 249 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 222 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 546 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 831 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 597 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 273 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 30 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 69 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 48 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 69 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 54 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 747 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 5211 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 3078 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


Levy of Goods and Services Taxes from 1 April 2010: Preparedness of Taxable Persons

October 13, 2009 747 Views 0 comment Print

It is likely that the extant central and state levies of indirect taxes on the domestic production and sale of goods and on provision of services may be replaced by the levy of central and state Goods and Services Taxes from 1 April 2010.

Instruction – E- Application For MVAT Registration

October 3, 2009 15896 Views 0 comment Print

1.         Dealer log  on to web-site  www.mahavat.gov.in 2.       Click on e-registration in   e-services column on home page. 3.   Instruction sheet – Detailed guidelines regarding application process flow, location details, list of required documents are provided in the instruction sheet. Click “next” and then “e registration information” page will appear.

MVAT – Electronic Filing of Audit Report in Form -704

October 1, 2009 24704 Views 0 comment Print

Any dealer who files Audit Report on or after 1st October 2009 for any period shall file the same in the new Form-704. Now, it is mandatory for all the dealers who are required to get their books of account audited as per the provisions of the section 61 of the MVAT Act, 2002 to file Audit Report in Form-704 electronically.

MVAT circular on Periodicity of return filing for the period 01.04.09 to 31.03.10

October 1, 2009 15604 Views 0 comment Print

Nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State.

Instructions for filing of from no. 704 related to MVAT audit and download form 704

October 1, 2009 8806 Views 0 comment Print

Instructions for filing of e-704 1)      It is necessary to use the downloaded form e 704 as is available on the web www.mahavat.gov.in 2)      There are few easy steps for filing of e 704 First login to www.mahavat.gov.in Click on the menu “Downloads” Select Form e 704 from the menu

E-filing of Sales tax returns been challenged in Kerala High Court

October 1, 2009 486 Views 0 comment Print

A writ petition challenging the decision of the State Government to implement e-filing of sales tax returns by dealers with effect from September 1 has been filed the Kerala High Court. The court on Tuesday adjourned hearing on the petition. The petitioner, Mr M.K. Haridas, who is the Manager of a Kochi-based partnership firm, submitted before […]

MVAT circular on Procedure for on line submission of application for obtaining registration under the MVAT Act, 2002

September 29, 2009 20597 Views 0 comment Print

TRADE CIRCULAR Date: 25th Sept, 2009 NO. MVAT/ Registration / e-101 Mumbai, Trade circular No:- 25T of 2009 Subject: – Procedure for on line submission of application for obtaining registration under the MVAT Act, 2002 Ref: – Notification no. VAT/AMD-1009/ IB/Adm-6, dated 26 August 2009 Gentlemen/Sir/ Madam, Present Procedure: At present, the applications for registration […]

Revised Procedure for on line submission of application for obtaining registration under the MVAT Act, 2002

September 25, 2009 1067 Views 0 comment Print

Present Procedure: At present, the applications for registration are being made manually to the Registering Authority. On the receipt of the application, the application and the enclosed documents are verified by the Registering Authority and TIN Allotment Letter is issued on the same day. Tin certificates are being issued afterwards.

State Governments finally agrees to GST

September 18, 2009 748 Views 0 comment Print

States have finally reached a consensus on having two basic rates under the Goods and Services Tax, slated to be rolled out on April 1, 2010. There will be one standard rate of taxation and another low rate of taxation for essential commodities.

Kerala rolled out e-payment facility for VAT dealers

September 10, 2009 974 Views 0 comment Print

Having achieved 100 per cent e-filing of returns, the State Government has taken the next logical step of introducing ‘e-payment’ to all its registered VAT dealers. e-payment has been made mandatory for all TIN dealers from September 1. It was formally launched at a function here on Tuesday. According to the Finance Minister, Dr Thomas […]

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