Follow Us:

Goods and Services Tax

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


Professionals Not Liable for GST Fraud Without Active Role Gujarat HC

Goods and Services Tax : The Court held that arrest under GST requires clear evidence of fraudulent intent and active involvement. Mere association with di...

April 23, 2026 24 Views 0 comment Print

GST on Restaurants, Lodges, Marriage Halls and Pilgrim Rooms

Goods and Services Tax : This guide explains GST rates, composition scheme eligibility, and new hotel tariff slabs. It highlights how ITC restrictions and ...

April 23, 2026 66 Views 0 comment Print

Bona Fide GST Return Corrections Cannot Be Denied: Karnataka HC Landmark Ruling

Goods and Services Tax : The Court held that genuine errors in returns can be corrected despite statutory deadlines. Technical timelines cannot override ac...

April 23, 2026 60 Views 0 comment Print

Why Retailers Selling Cigarettes Cannot Opt for 1% GST Composition Scheme?

Goods and Services Tax : Selling cigarettes disqualifies traders from the GST composition scheme regardless of turnover. Small retailers must follow regula...

April 23, 2026 270 Views 0 comment Print

GSTR-9C FY25: Table 12B Redundant and Table 12F Mismatch

Goods and Services Tax : Learn why bank loans are rejected due to poor documentation, weak financials, and unclear business models. Discover practical solu...

April 23, 2026 2121 Views 0 comment Print


Latest News


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 1476 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 17838 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 603 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 723 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 945 Views 1 comment Print


Latest Judiciary


No Double GST Recovery/Demand If Tax Already Paid: Telangana HC

Goods and Services Tax : The Court found that tax already paid cannot be demanded again through adjudication proceedings. It allowed the taxpayer to seek r...

April 23, 2026 39 Views 0 comment Print

Telangana HC Allows Manual Revocation of GST Registration Despite Time Bar

Goods and Services Tax : The Court allowed the taxpayer to seek revocation even after expiry of the statutory timeline. It directed authorities to consider...

April 23, 2026 33 Views 0 comment Print

No Coercive GST Recovery Without Adjudication: Allahabad High Court

Goods and Services Tax : The Court held that tax authorities cannot coerce payment when no demand has been raised. It directed cooperation in investigation...

April 23, 2026 99 Views 0 comment Print

GST Not Applicable on Commission Paid to Employees: Karnataka HC

Goods and Services Tax : The Court held that payments to pigmy agents qualify as employee wages, not taxable services. As a result, GST under reverse charg...

April 23, 2026 162 Views 0 comment Print

Provision of section 76 of CGST not invocable as GST component already remitted

Goods and Services Tax : Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is a...

April 22, 2026 867 Views 0 comment Print


Latest Notifications


Odisha Abolishes Professional Tax

Goods and Services Tax : The Ordinance repeals the professional tax law with immediate effect from April 2026. It preserves past liabilities and proceeding...

April 23, 2026 309 Views 0 comment Print

GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...

April 22, 2026 1560 Views 0 comment Print

CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 5964 Views 0 comment Print

Late Fee Waiver Granted Due to System Glitches in Maharashtra PT Return Filing

Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...

April 18, 2026 1563 Views 0 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 11817 Views 0 comment Print


Budget 2024: The New Section 74A – An Analysis

July 30, 2024 20220 Views 0 comment Print

The provisions for tax and penalty determination under the currently applicable Section 73 (Nonfraud cases) and Section 74 (Fraud cases) are proposed to be replaced by a new Section 74A for the financial year 2024-25. Sections 73 and 74 will now only apply to matters related to the financial year 2023-2024. For cases from the […]

Parallel & multiple proceedings by the GST Departments

July 30, 2024 11838 Views 0 comment Print

Taxpayers have been facing parallel and/ or multiple proceedings in case of scrutiny, audit, investigation and other proceedings. The article tries to bring out the legal position as per relevant GST Act and judicial pronouncements.

CBIC detect Rs. 36,374 Cr. Fake ITC in FY 2023-24

July 29, 2024 1542 Views 0 comment Print

CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection detailed in the report.

Key Highlights of Budget 2024 Changes in Goods and Services Tax, 2017

July 29, 2024 1932 Views 0 comment Print

Discover key GST reforms from Budget 2024 including scope of supply, ITC amendments, and new penalty provisions aimed at simplifying compliance and reducing litigation.

Compounding of Offences under GST

July 29, 2024 6060 Views 0 comment Print

Learn about compounding offences under GST, including eligibility, process, and penalties. Discover how it helps avoid prosecution through monetary settlement.

Supplier GST Registration Required, Not Buyer: Otherwise Everyone will Need Registration

July 29, 2024 3663 Views 0 comment Print

Madras High Court quashes GST penalty imposed on Kompress India, citing procedural errors and misinterpretation of GST rules. Vehicle detention deemed unlawful.

Payment made during search without issuance of acknowledgment in GST DRC-04 should be refunded: Calcutta HC

July 29, 2024 1077 Views 0 comment Print

Calcutta High Court held that payment made during the course of search cannot be said to be voluntary payment. Such payment made cannot be retained by the department as acknowledgment in GST DRC-04 not given.

Understanding Clause (ca) of Section 10(1) of IGST Act: Place of Supply for Unregistered Persons – Whether issue solved or created?

July 29, 2024 4005 Views 0 comment Print

Explore the impact of Clause (ca) in Section 10(1) of the IGST Act on the place of supply for unregistered persons. Is the recent amendment solving or creating issues?

GST order passed subsequent to demise of registered tax payer, is unenforceable

July 29, 2024 705 Views 0 comment Print

Calcutta High Court sets aside an order under Section 74(9) of the GST Act, remanding the case due to proceedings held after the taxpayer’s death. Key implications outlined.

Decoding Intricacies of E-way Bill

July 29, 2024 1059 Views 0 comment Print

Discover the essentials of the E-way Bill system, its generation process, requirements, and exceptions. Learn how it facilitates smooth goods movement and benefits businesses and tax authorities alike.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930