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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 381 Views 1 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 552 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 126 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 279 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 570 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 270 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 2934 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 5211 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


GST Registration Restoration Allowed subject to FIling of Pending Returns & Payment of Dues

Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...

June 10, 2026 81 Views 0 comment Print

No GST Refund as Foreign Group Entity Rendered Core Procurement Functions: GSTAT

Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...

June 10, 2026 66 Views 0 comment Print

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 168 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 135 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 117 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 5274 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 582 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 4158 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 18240 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 25803 Views 3 comments Print


Patna HC Quashes Ex Parte GST Order on Due Process Lapses

July 17, 2025 759 Views 0 comment Print

Patna High Court sets aside GST assessment against Shree Shyam Trading Co., citing lack of personal hearing and improper notice service.

Rule 86A ITC Blocking Requires Proof, Arbitrary/Negative Blocking Barred: SC

July 17, 2025 14544 Views 0 comment Print

The Supreme Court upholds Delhi HC, confirming ITC blocking under GST Rule 86A requires evidence, disallowing arbitrary credit blocking by tax authorities.

GST Notice Service: Legal Position, Practical Challenges & Way Forward

July 17, 2025 7698 Views 1 comment Print

Understand Section 169 of the CGST Act on notice service modes. Learn about legal implications, portal service validity, and compliance for taxpayers.

Enhanced credit by revising TRAN-1 under GST based on manual revision of excise return allowed

July 17, 2025 558 Views 0 comment Print

Delhi High Court held that enhanced credit under GST regime by revising TRAN-1 based on revising manually excise return within specified time limit is acceptable. Accordingly, order quashed and appeal allowed.

GST Rule 54(1A): Analysis from ISD Perspective

July 17, 2025 6687 Views 0 comment Print

Summary: “Rule 54(1A) of the CGST Act permits a normal GSTIN to issue invoices to an Input Service Distributor (ISD) within the same State or Union Territory under the same PAN to transfer eligible common input service credits. This mechanism facilitates the distribution of common ITC, including credits from both Reverse Charge Mechanism (RCM) and Forward […]

Summary Form DRC-01 Notice Not a Substitute for Section 73(1) SCN

July 17, 2025 975 Views 0 comment Print

Gauhati High Court affirms summary notice in Form DRC-01 is not a valid substitute for a formal show cause notice under Section 73(1) of the GST Act, citing a prior judicial precedent.

Delhi HC sets aside GST order against citing lack of fair hearing & unaddressed replies

July 17, 2025 570 Views 0 comment Print

Delhi High Court sets aside GST order against Supper Club, citing lack of fair hearing and unaddressed replies. The ruling intertwines with a larger Supreme Court review of GST deadline extension notifications affecting businesses nationwide

Allahabad HC Stays GST Coercive Action on Disputed Laches Appeal

July 17, 2025 543 Views 0 comment Print

Allahabad High Court grants interim relief to Markolines Pavement Technologies, staying coercive action in GST Section 62 proceedings after its appeal was rejected due to delay.

Treat GST refund rejection order based on extraneous material as SCN: Patna HC

July 17, 2025 570 Views 0 comment Print

Patna High Court directs GST refund rejection order based on undisclosed extraneous material to be treated as a show-cause notice, ensuring natural justice.

GST System Enhances Taxpayer Data Security

July 17, 2025 3159 Views 0 comment Print

New GST System features will notify taxpayers of ASP data access via OTP consent and allow viewing/revoking access for enhanced security.

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