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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


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 174 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 177 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 312 Views 0 comment Print

GST on RWA Maintenance Charges: What Residents Need to Know

Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...

June 8, 2026 2331 Views 0 comment Print

Litigation Lifeline: Judicial Rescue of Time-Barred GST Appeals

Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...

June 8, 2026 411 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 249 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 2898 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 813 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 5193 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


Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...

June 9, 2026 141 Views 0 comment Print

Lifestyle Liable for Profiteering as Base Prices Increased After GST Rate Reduction

Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...

June 9, 2026 96 Views 0 comment Print

GST Registration Amendment Allowed Subject to Deposit of Tax Arrears & Statutory Dues

Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...

June 8, 2026 132 Views 0 comment Print

Bombay HC Quashes GST Notice as Multiple Financial Years Cannot Be Clubbed in One Section 74 Proceeding

Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...

June 8, 2026 135 Views 0 comment Print

Bail Granted in Alleged ₹8.36 Crore Fake ITC Case as Investigation Was Complete

Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...

June 8, 2026 141 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 546 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 4005 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 18120 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 25722 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 14, 2026 1113 Views 0 comment Print


GSTN Introduces Annexure-B Validation for Manual GST Refunds

May 20, 2026 816 Views 0 comment Print

GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. The advisory introduces detailed reporting requirements for ITC, HSN/SAC classification, and reversals.

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

May 20, 2026 384 Views 0 comment Print

Taxpayers and professionals are facing multiple procedural doubts regarding GSTAT appeal filing requirements, including affidavits, annexures, pre-deposits, and paper books. The issues highlight lack of clarity in implementation of the GSTAT Rules and filing checklist.

Bombay HC Sets Aside Rejection of Transitional Credit Claim, Orders Fresh Hearing

May 20, 2026 285 Views 0 comment Print

The Bombay High Court set aside a GST rectification order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The matter was remanded for fresh adjudication with directions to pass a reasoned order.

Bombay HC Stays ₹16 Crore GST Penalty on Director

May 20, 2026 351 Views 0 comment Print

The Bombay High Court granted interim protection against recovery of GST penalty after the petitioner argued that liability could not be imposed merely because he was an employee.

Telangana HC Allows Rectification of Conflicting GST Orders for Same Tax Period

May 20, 2026 342 Views 0 comment Print

The Telangana High Court granted liberty to seek rectification after two separate GST orders were passed for the same tax period despite earlier proceedings having been dropped. The Court directed the competent authority to decide the rectification application after hearing the petitioner.

GSTAT Permits Speed Post Service Due to Failure of GST Portal Verification

May 20, 2026 252 Views 0 comment Print

The Tribunal allowed service of notice through registered post and speed post after no response was received regarding verification of documents uploaded on the GST portal.

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

May 20, 2026 678 Views 0 comment Print

Small businesses and home-based sellers often wonder whether GST registration is compulsory for online sales. This guide explains the latest GST rules for websites, Instagram, WhatsApp, and e-commerce marketplaces.

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

May 20, 2026 1119 Views 0 comment Print

GST authorities have strengthened reconciliation checks, invoice validation, and ITC scrutiny for export refunds from 01-04-2026. Exporters must ensure accurate GST filings, LUT compliance, and document matching to avoid refund delays and notices.

Mandatory Personal Hearing under GST Sec. 75(4) Cannot Be Waived Even if Assessee Didn’t Opt for It: Gujarat HC

May 20, 2026 372 Views 0 comment Print

The Gujarat High Court held that authorities cannot pass adverse GST orders without complying with the mandatory hearing requirement under Section 75(4). The Court ruled that even if the assessee opts against personal hearing, principles of natural justice must still be followed.

GST Audit Officer Cannot pass Assessment Order as Adjudicating Authority: Karnataka HC

May 20, 2026 477 Views 0 comment Print

The Karnataka High Court held that adjudication by the same officer who conducted the GST audit raises serious concerns of bias and violation of natural justice. The matter was remanded after directing that jurisdictional objections be decided before proceeding on merits.

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