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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


GSTR-9 Annual Return: Unresolved Crisis of GST Reconciliation & ITC Matching

Goods and Services Tax : Article highlights how mechanical matching of GSTR-9 tables is leading to unjust GST demands and penalties against honest taxpayer...

May 20, 2026 267 Views 0 comment Print

GSTN Introduces Annexure-B Validation for Manual GST Refunds

Goods and Services Tax : GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. Th...

May 20, 2026 195 Views 0 comment Print

Non-Uniform Practices & Procedural Ambiguities in Filing Appeals Before GSTAT

Goods and Services Tax : Taxpayers and professionals are facing multiple procedural doubts regarding GSTAT appeal filing requirements, including affidavits...

May 20, 2026 132 Views 0 comment Print

E-Commerce Sales Without GST Registration: What Sellers Must Know

Goods and Services Tax : Small businesses and home-based sellers often wonder whether GST registration is compulsory for online sales. This guide explains ...

May 20, 2026 261 Views 0 comment Print

GST Refund on Exports in India (Updated as on 01-04-2026)

Goods and Services Tax : GST authorities have strengthened reconciliation checks, invoice validation, and ITC scrutiny for export refunds from 01-04-2026. ...

May 20, 2026 288 Views 0 comment Print


Latest News


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 4602 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 567 Views 0 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 831 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3360 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22845 Views 1 comment Print


Latest Judiciary


Section 74 GST Proceedings Cannot Be Challenged Directly in Writ When Appeal Remedy Exists

Goods and Services Tax : Madras High Court held that objections regarding fraud, suppression, and penalty proceedings under Section 74 of the CGST Act shou...

May 21, 2026 57 Views 0 comment Print

Bombay HC Sets Aside GST Refund Rejection Due to Non-Speaking Order

Goods and Services Tax : The High Court held that refund rejection orders must contain specific findings and proper reasoning. Since the appellate authorit...

May 21, 2026 63 Views 0 comment Print

Karnataka HC Quashes GST Order Due to One-Day Reply Time for SCN

Goods and Services Tax : The Karnataka High Court set aside an ex-parte GST assessment order after finding that the taxpayer was given only one day to resp...

May 21, 2026 81 Views 0 comment Print

AP HC Sets Aside GST Assessment Order for Covering Multiple Financial Years

Goods and Services Tax : The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violates Sections 73 an...

May 21, 2026 54 Views 0 comment Print

Bombay HC Upholds GST Arrest as Statutory Safeguards Were Followed

Goods and Services Tax : The Bombay High Court dismissed a challenge to a GST arrest after finding that the authorities had complied with statutory and con...

May 21, 2026 57 Views 0 comment Print


Latest Notifications


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 19, 2026 16803 Views 2 comments Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 684 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3867 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 315 Views 0 comment Print

GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 579 Views 0 comment Print


‘Input Tax Credit’ Under the Punjab Value Added Tax Act, 2005

October 25, 2011 37971 Views 13 comments Print

Recently the Hon’ble Judges of the Hon’ble Punjab & Haryana High Court has clinched the issue by passing a landmark judgment reported in 40 PHT, page 145 regarding denial of input tax credit by the Assessing Authority on the ground that the dealer from whom the assessee has purchased goods have not deposited full tax in the Government Treasury. No liability can be fastened on the purchasing registered dealer on account of non-payment of tax by the selling registered dealer in the Government Treasury unless fraudulent or collusion or connivance with the registered selling dealer or its predecessors is established.

Potato chips classifiable as processed vegetable and taxable at the rate of 4%

October 20, 2011 10714 Views 0 comment Print

Shriya Enterprises Vs. Commissioner,Commercial Taxes – , the court is the opinion that potato chips, being a processed vegetable, is liable to be taxed @ 4 per cent under entry 6 of Schedule-II(B) of the Act. Consequently, the impugned order of the assessing authority, the order of the Joint Commissioner (Appeals) as well as the order of the Tribunal cannot be sustained and are quashed. The revision is allowed. The assessing authority is directed to levy tax on the revisionist with respect to the potato chips @ 4 per cent instead of @ 12.5 percent.

SBI to accept VAT payment from dealers filing half yearly returns in Maharashtra and to remit online to state Govt.

October 17, 2011 4030 Views 0 comment Print

Kindly be informed that as per SBI letter Ref. No. GBD/SCC/974 dtd. 21-09-2011 SBI has agreed to accept payment from half yearly dealers & remit online to Government of Maharashtra. The said letter has been placed on the website of the sales tax department www.mahavat.gov.in and STPAM website www.stpam.org .

States to impose VAT on textiles and sugar next year onwards

October 16, 2011 1769 Views 0 comment Print

Consumers will have to pay more for sugar and textiles as States on Friday decided to impose four-five per cent value added tax (VAT) on sugar and textiles from the beginning of next fiscal. A move that will shore up their state governments revenue, but also stoke inflationary pressures. “We have decided to levy VAT […]

Difference between Tax Invoice and Retail Invoice

October 15, 2011 96044 Views 24 comments Print

Q.1. How many types of invoices would be required to be issued under VAT? A.1. There are two types of invoices that can be issued: Tax invoice Retail invoice Q.2. What is a tax invoice and who will issue it? A.2. Under VAT, tax invoice is a very important document. A registered dealer selling goods […]

Aluminium conductors (Wire) used for power transmission are not electrical goods

October 11, 2011 2491 Views 0 comment Print

Bhilwara CTO challenges tax rate on aluminum conductors. Jodhpur High Court clarifies misreading, upholds 10% tax. Learn more about the case.

Innocent purchaser cannot be disallowed Input Tax Credit (ITC) for non payment of tax by seller

October 7, 2011 17875 Views 0 comment Print

The Common issue involved in these writ petitions was with regard to denial of Input Tax Credit by the Assessing Authority on the ground that the dealers from whom the petitioners have purchased goods, have not deposited full tax in the State Treasury. The purchasers-petitioners have not been held entitled for deduction of Input Tax Credit in terms of the provisions of Section 8(3) of the Haryana Value Added Tax Act, 2003.

13-member South African Indian family in tax fraud scandal

September 24, 2011 2451 Views 0 comment Print

Thirteen South African Indians, all members of an extended family, have been arrested from a largely Indian residential locality near here, for allegedly defrauding the revenue service of millions of rands, in a scam that has left the township residents shocked. The accused, including a mother, her four children and other close and not so close relatives of the family, were arrested from the Lenasia area, south of here, largely populated by ethnic Indians.

Applicability of VAT or CST on inter-state works contracts

September 19, 2011 31686 Views 1 comment Print

Inter-state sale or purchase of goods made in pursuance of a per-existing works contract and executed in such works contract, shall be deemed as sale or purchase in the course of inter-state trade and there cannot be any local deemed sales in such case, hence the deduction of such sale or purchase should be allowed while calculating local deemed sales.

VAT Cir – 14T of 2011 – Waiver in respect of penalty and interest imposed on the sales made by Handmade Soap manufacturers for the period of 1st April 2005 to 31st March 2010

September 19, 2011 1631 Views 0 comment Print

The State Government has issued a Government Resolution referred above by which the waiver has been provided in respect of interest and penalty levied on the turnover of sales of soap except detergent not exceeding Rs.20 lacs made by handmade soap manufacturing units certified by KVIC or KVIB or the case may be for the period of 1st April 2005 to 31st March 2010.

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