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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


How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 183 Views 0 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 381 Views 0 comment Print

What Is GST? Types, Meaning & How GST Filing Works in India

Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...

June 9, 2026 84 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 231 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 447 Views 0 comment Print


Latest News


Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 258 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 2913 Views 1 comment Print

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 816 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 5196 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 672 Views 0 comment Print


Latest Judiciary


Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...

June 9, 2026 51 Views 0 comment Print

Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...

June 9, 2026 51 Views 0 comment Print

Single GST Notice for Multiple Years Not Permissible: Madras HC

Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...

June 9, 2026 66 Views 0 comment Print

Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...

June 9, 2026 84 Views 0 comment Print

Denial of Cross-Examination Does Not Invalidate GST Fraud Assessment When ITC Can Be Proven Through Documents

Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...

June 9, 2026 87 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 1620 Views 0 comment Print

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 555 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 25, 2026 4110 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 18180 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 18, 2026 25764 Views 3 comments Print


ICAI: Suggestions To Enhance Efficacy of GST Adjudication

September 16, 2025 1008 Views 0 comment Print

The ICAI suggests solutions to enhance GST adjudication, focusing on clearer show-cause notices, structured personal hearings, and detailed orders to improve procedural fairness.

ICAI’s Suggestions on Practical Issues in GST

September 16, 2025 5721 Views 0 comment Print

The Institute of Chartered Accountants of India (ICAI) proposes practical solutions for GST issues in registration, refunds, ITC, and adjudication to improve taxpayer compliance and ease of doing business.

GST on JDAs: Liability Arises Only on Conveyance, Not at Agreement Stage

September 16, 2025 1455 Views 0 comment Print

Provident Housing Ltd. vs Union of India: Bombay HC rules GST on JDA arises at convey-ance, not agreement signing. Court orders ₹7 Cr refund to developer.

Writ petition against GST SCN is premature before reply: Madras HC

September 16, 2025 900 Views 0 comment Print

The Madras High Court ruled a writ petition against a GST show-cause notice was premature, instructing the company to first reply to the SCN.

Refund of GST Compensation Cess on Exports Cannot Be Denied: Bombay HC

September 16, 2025 1179 Views 0 comment Print

Bombay High Court ruled that a manufacturer can claim a refund of compensation cess on raw materials used for goods that are later exported.

Search Without Warrant Under Special Laws Requires Recorded Reasons: SC

September 16, 2025 1689 Views 0 comment Print

The Supreme Court ruled that recording reasons to believe is mandatory for all warrantless searches under special laws, reinforcing due process and preventing arbitrary action.

GST Rate Cut Vs. Net Benefit to the Consumers – A reality Check

September 16, 2025 1566 Views 0 comment Print

A summary of the challenges in passing on GST rate cuts to consumers, focusing on issues like input tax credit reversal and practical pricing difficulties.

Proceedings u/s. 74 of CGST Act cannot be invoked without fraud or willful mis-statement to evade payment of tax

September 16, 2025 3876 Views 0 comment Print

Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act [CGST Act] is not tenable in law since no findings is recorded which shows that there is fraud or willful mis-statement or suppression of fact to evade payment of tax.

Section 54 of CGST Act doesn’t envisage refund of unutilized ITC for closure of business

September 16, 2025 804 Views 0 comment Print

Sikkim High Court held that section 54 of the Central Goods and Services Tax Act [CGST Act] doesn’t envisage refund of unutilized ITC for closure of business. Thus, rejection of refund application is within parameters of section 54 and lawful.

Late fee leviable for non-filing of GSTR-9 return even after expiry of three years from due date

September 16, 2025 2322 Views 0 comment Print

Madras High Court held that levy of late fee under section 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 is upheld for non-filing of annual return in Form GSTR-9 for F.Y. 2021-2022 after expiry of period of three years from due date of furnishing of said return.

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