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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


Reducing GST Compliance Burden: Reforms, Portal Upgrades & Tax Professionals’ Role

Goods and Services Tax : The article explains how simplifying GST laws, rationalising returns, and improving the GST portal can significantly reduce compli...

May 23, 2026 288 Views 0 comment Print

Analysis of Standardised Annexure-B Offline Utility & System-Based Adjudication

Goods and Services Tax : GST Refund Annexure-B Utility: Key Challenges, GSTR-2B Validation Rules, and Legal Safeguards Explained for Exporters and Tax Prof...

May 22, 2026 855 Views 0 comment Print

Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

Goods and Services Tax : Explore how AI is reshaping GST practice in 2026 through automation, GenAI, RAG tools and compliance workflows, while managing con...

May 22, 2026 2019 Views 0 comment Print

Accounting and Tax Treatment of Diesel in Construction Industry

Goods and Services Tax : The article explains why diesel in construction businesses is treated as consumable inventory and how GST exclusion increases proj...

May 22, 2026 1341 Views 0 comment Print

Paradox of Permanence: Telecom Towers ‘Bolted To Ground’ Still Means Movable for GST

Goods and Services Tax : Courts ruled that telecom towers remain movable goods because they can be dismantled and relocated, even when bolted to concrete f...

May 22, 2026 291 Views 0 comment Print


Latest News


CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 366 Views 0 comment Print

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 4728 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 582 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 867 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 3414 Views 0 comment Print


Latest Judiciary


Jharkhand HC Refuses GST Writ Due to Availability of Statutory Appeal Remedy

Goods and Services Tax : The High Court held that disputes involving factual examination and merits under Section 74 of the CGST Act must ordinarily be pur...

May 23, 2026 78 Views 0 comment Print

SC Stays GST Section 74 Proceedings Due to Pending Jurisdictional Issue on Alternate Remedy

Goods and Services Tax : The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be ent...

May 23, 2026 81 Views 0 comment Print

GST Appeal Delay Condoned as Taxpayer Relied on Consultant & Was Unaware of Cancellation

Goods and Services Tax : The Rajasthan High Court held that refusal to hear the appeal on merits would cause grave prejudice where cancellation of GST regi...

May 22, 2026 171 Views 0 comment Print

GST Order Set Aside as Summary SCN Cannot Replace Statutory Notice: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Secti...

May 22, 2026 171 Views 0 comment Print

Kerala HC Dismisses Writ Appeal as GST DRC-01 Notice Prima Facie Satisfied Section 74 Requirements

Goods and Services Tax : The Kerala High Court held that although the earlier communication was not a Section 74 notice, the subsequent GST DRC-01 notice p...

May 22, 2026 96 Views 0 comment Print


Latest Notifications


GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 9309 Views 0 comment Print

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 21612 Views 3 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 744 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 4341 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 324 Views 0 comment Print


Grant of Administration Relief to unregistered dealers under MVAT Act

April 18, 2009 3491 Views 0 comment Print

The State Government vide Government Resolution referred to at Serial No.2 above, delegated powers of grant of Administrative Relief in respect of Acts administered by Sales tax Department mentioned therein, to the Commissioner of Sales Tax with powers to re-delegate further to subordinate authorities.

GST to be aligned with foreign trade after April 1, 2010

April 17, 2009 753 Views 0 comment Print

The new foreign trade policy, which is being prepared by the commerce ministry, will be aligned with the Goods and Services Tax (GST) only after implementation of this indirect tax mechanism. The new policy is likely to be announced by the next government at the Centre by mid-2009, while the GST is likely to be […]

MVAT Rate of tax on Timber is 12.5% from 1st April 2009.

April 15, 2009 2206 Views 0 comment Print

You are aware that by the Government notification cited at reference (1) above, the rate of tax on Timber [under Entry 108(2) of schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002] for the period 1st April 2008 to 31st March 2009 was reduced to 4 per cent. Thus, with effect from 1st April 2009 the rate of tax on Timber shall be 12.5 per cent.

Extention of date for existing mannual system for accepting applications for declarations till 30/06/2008: MVAT Cir-12T of 2009

March 31, 2009 736 Views 0 comment Print

This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.

Sony India Pvt. Ltd. Versus Commercial Tax Officer & Anr (Supreme Court)

March 28, 2009 1120 Views 0 comment Print

Similar goods manufactured in India and sold by other dealer like Samsung, LG etc. in Tamil Nadu are being taxed at 12% after 27.03.2002. However, the petitioners (assessee) herein alone are now required to pay tax at 20%. Presently, the Act imposes a higher rate of 20% on sales tax whereas other similar goods suffer sales tax at 12% -Liability of sales tax on imported goods transferred to warehouses.

Trade Cir-11T of 2009 – Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005

March 26, 2009 934 Views 0 comment Print

TRADE CIRCULAR Mumbai, Dt.25.03.2009,     No.LTR-2009/ 1/Adm-29/ B-139  ,         Trade Cir. No. 11 T of 2009 Sub: Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005. Ref: 1) Notification No.LTA-1090/ 179/ Taxation-2 dated 21st January, 1992. 2) Notification No.LTA-1090/ CR-47/ Taxation-2 dated 18th November, […]

MVAT circular on filing of revised return as advised by the Auditor in Audit Report

March 22, 2009 1495 Views 0 comment Print

TRADE CIRCULAR Dt.21.03.2009 No.VAT/MMB-1006/ 152/Adm-6 Mumbai, Trade Cir. No. 9 T of 2009 Sub: Filing of revised return as advised by the Auditor in Audit Report. Ref: Trade circular No. 26T of 2006 dated 18.9.2006. Gentlemen/Sir/ Madam, Certain queries have been received from the trade and associations, as also from departmental authorities in connection with […]

MVAT Notification for mandatory filling of e-returns for all periods from April-2005

March 4, 2009 934 Views 0 comment Print

In exercise of the powers conferred by clause (a) of sub-rule (5) of Rule 17 and rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State hereby provides with effect form the 1st March, 2009. The registered dealers who are,-

Govt cannot claim precedence over properties of Sales Tax defaulter: HC

March 4, 2009 981 Views 0 comment Print

The Tamil Nadu government cannot claim precedence over properties of a sales tax defaulter who has secured bank finance unless the Sales Tax Act had a specific Provision creating first charge (first call on Property) in favour of the government, the Madurai bench of the Madras High Court ruled on Monday. Justice Chitra Venkataraman, allowing a writ petition by the Tamil Nadu Mercantile Bank

SC ask telcos to move appropriate forum on sales tax issue

March 4, 2009 511 Views 0 comment Print

The Supreme Court on Monday asked the telecom majors Bharti Airtel and Hathway and Datacom Pvt Ltd to move appropriate authority to decide whether transactions related to providing broadband services to subscribers can be treated as “sale of light energy” for levying sales tax. A bench headed by Justice Mr S H Kapadia while setting aside the Karnataka High Court order asked the companies

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