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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 234 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 186 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 690 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 234 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 228 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 834 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 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 45 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 72 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 78 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 753 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 5301 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


Provision of Electricity – Whether sale of goods or supply of service ?

September 3, 2009 16758 Views 0 comment Print

As the principal arguments have been advanced in Civil Appeal No. 1879/2003, we take up the facts of that appeal which are thus, briefly put. M/s. Ashok Iron Works Private Limited (for short, ‘the company’) is a Private Limited Company and engaged in the activity of manufacture of iron products. The company applied for the supply of electrical energy (2500 KVA)

Circular on Grant of refund under MVAT Act to specified category of dealers – Modifications/clarifications

August 29, 2009 3059 Views 0 comment Print

Refund audit of previous period: To become eligible under this Trade Circular, at least one refund audit of the claimant dealer should have been completed in respect of at least one previous period. This condition will however be not applicable to the newly registered dealers for refund claim of first year.

Notification on Compulsory E- Filing of Form-101 related to MVAT registration

August 26, 2009 7225 Views 0 comment Print

In exercise of the powers conferred by sub-rule (1) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State hereby provides that on or after 1st October 2009, the dealers, who are liable to

New amended form No. 704 and issues in it under the MVAT

August 25, 2009 3700 Views 0 comment Print

Learn about the new amended form No. 704 under the MVAT and the issues surrounding it. Get insights into additional responsibilities for auditors and welcome changes in this blog post.

Summary of Amendments made by Maharashtra Value Added Tax (2nd Amendment) Rules 2009, dt 18th June 2009 w.e.f 01st July 2009

August 25, 2009 1219 Views 0 comment Print

Get a summary of the amendments made by the Maharashtra Value Added Tax (2nd Amendment) Rules 2009, effective from July 1, 2009.

Amendments made by Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2009 (Mah Act No. XVII of 2009) in MVAT ACT

August 25, 2009 4236 Views 0 comment Print

On 29th June 2009 the Government of Maharashtra passed the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2009 (Mah Act No. XVII of 2009) and amended the Maharashtra Value Added Tax. These amendments are brought into effect from 1st July 2009 unless otherwise specified. Following are the amendments which are made in the MVAT […]

MVAT Audit Repot in form 704 can be filed only online after 30th September 2009

August 21, 2009 1907 Views 0 comment Print

In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the dealers who are liable to get the accounts audited as per the provisions.

MVAT Dealers against whom business audit started after 1st April 2009 need to file form 801 electronically

August 21, 2009 1433 Views 0 comment Print

No. Vat/AMD-1009/IB/Adm.6- In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the dealers in respect of whom the proceedings of business audit as per section 22 the Maharashtra Value Added tax Act, 2002 have commenced on or after 1st April 2009, Shall on or after 1st October 2009, Electronically upload the information in form 801, provided on the website of the Sales Tax Department.

Mvat Refund Application in form 501 can be filed only online from 01.10.2009

August 21, 2009 3540 Views 0 comment Print

The Commissioner of Sales Tax, Maharashtra hereby provides that the registered dealers who are entitled to claim the refund as provided under section 51 of the Maharashtra Value Added tax Act, 2002, Shall on or after 1st October 2009, Electronically upload the application in form 501, provided on the website of the Sales Tax Department.

Extension of date for existing manual system for accepting applications for declarations prior to 1/04/2008

August 19, 2009 756 Views 0 comment Print

No. VAT/U.O.R.No. 88/JC(Reg.) Mumbai – Trade Circular No. 23 T of 2009, Dated : 17.08.2009 Sub.: Procedure for on line submission of application [Statement of Requirement ] for the statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956 and delivery at the place of business of the dealer.

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