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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


Procedural Fairness Is Not an Empty Ritual: SC Reasserts Constitutional Sanctity of Natural Justice

Goods and Services Tax : The Supreme Court held that adjudicatory proceedings cannot survive when authorities rely on undisclosed material or deny meaningf...

June 2, 2026 2661 Views 0 comment Print

Using ITC for 10% Pre Deposit Is Not a Crime: Allahabad High Court

Goods and Services Tax : The High Court held that using Input Tax Credit for the mandatory 10% GST appeal pre-deposit is not a criminal act. It ruled that ...

June 1, 2026 330 Views 0 comment Print

GST Impact on Ceramic & Sanitaryware Industry

Goods and Services Tax : Introduction: In India, GST has disrupted the traditional methods of managing compliance and taxation in most industries. For the ...

June 1, 2026 306 Views 0 comment Print

ASMT-10 to GST Adjudication: Checklist for Taxpayers and Professionals

Goods and Services Tax : GST disputes often begin with scrutiny notices rather than investigations. A structured response at every stage can help taxpayers...

June 1, 2026 348 Views 0 comment Print

GSTN Introduces Major E-Way Bill Changes Every Taxpayer Must Know

Goods and Services Tax : GSTN has introduced important changes to strengthen tracking and transparency in goods movement. Businesses must understand the ne...

June 1, 2026 300 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 759 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 5025 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 648 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 945 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 3525 Views 0 comment Print


Latest Judiciary


GST Show Cause Notice Upheld as Taxability of Annuity Requires Factual Determination

Goods and Services Tax : The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt ...

June 2, 2026 90 Views 0 comment Print

SC Declines Interference as GST Dispute Arose From Show Cause Notice

Goods and Services Tax : The Supreme Court refused to interfere at the show cause notice stage, holding that the dispute should be examined through adjudic...

June 2, 2026 123 Views 0 comment Print

Chilli Grinding Job Work GST Issue Left Undecided Due to Withdrawal of AAR Application

Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...

June 2, 2026 63 Views 0 comment Print

GST Advance Ruling Application Withdrawn as ITC Time-Limit Issue Was Outside AAR Jurisdiction

Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...

June 2, 2026 75 Views 0 comment Print

Factory Canteen ITC Allowed Only to Extent of Actual Employer Expenditure

Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...

June 2, 2026 117 Views 0 comment Print


Latest Notifications


Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 291 Views 0 comment Print

Tamil Nadu GST Circular Shifts LTU Adjudication to Deputy Commissioners

Goods and Services Tax : The Tamil Nadu Commercial Taxes Department directed that adjudication of LTU taxpayers inspected by the Intelligence Wing will now...

May 28, 2026 318 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 26, 2026 2793 Views 0 comment Print

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 16809 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 24549 Views 3 comments Print


Instruction – E- Application For MVAT Registration

October 3, 2009 16055 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 24866 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 15700 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 8920 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 537 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 20732 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 1163 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 778 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 1013 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 […]

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

September 3, 2009 16812 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)

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