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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 45 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 153 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 201 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 1938 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 378 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 246 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 2880 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 66 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 57 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 126 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 120 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 132 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 543 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 3924 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 18078 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 25683 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 1110 Views 0 comment Print


GST registration Suspension & Cancellation Notices: When Procedure Becomes Punishment

April 27, 2026 1080 Views 0 comment Print

The issue concerns vague GST cancellation notices lacking facts. Courts held that absence of details violates natural justice and invalidates proceedings.

GSTN Issues Advisories on Appeals, Pre-Deposit, GSTR-3B Interest & IMS Tool

April 27, 2026 4008 Views 0 comment Print

Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies that rectification must be sought to enable appeals and protect statutory rights.

GST Compensation Cess Credit Crisis: SC to Decide Fate of Rs. 2,500 Crore

April 27, 2026 1278 Views 0 comment Print

The case examines whether stranded compensation cess credit due to GST reform must be refunded or lapsed, impacting working capital across industries.

When Does Land Cease to Be ‘Land’ for Tax? Entry 49 vs GST

April 27, 2026 606 Views 0 comment Print

This explains the constitutional boundary between property tax and GST on land-related activities. The key takeaway is that ownership-based taxation differs fundamentally from activity-based taxation.

Section 168A GST Dispute: Four High Courts, Four Views on Limitation Extension

April 27, 2026 666 Views 0 comment Print

This compares opposing judicial views on GST notifications extending time limits. The key takeaway is that validity depends on force majeure and GST Council approval.

Rule 86A After K-9 Enterprises: End of Arbitrary ITC Blocking

April 27, 2026 630 Views 0 comment Print

This explains how courts have imposed strict safeguards on ITC blocking under Rule 86A. The key takeaway is that due process is now mandatory before blocking credit.

Provisional Attachment Ends After Final GST Order: Rajasthan HC

April 27, 2026 414 Views 0 comment Print

The court held that a provisional attachment under Section 83 ceases once a final order under Section 74 is issued. The ruling reinforces that subsequent challenges must focus on the final order, not interim measures.

Imposition of higher GST liability for mere wrong availment of ITC not justifiable

April 27, 2026 687 Views 0 comment Print

Madras High Court held that it is not justifiable to impose disproportionate liability under section 74 of the respective GST enactments merely because Input Tax Credit was wrongly availed/ utilized. Accordingly, writ petition partly allowed.

Writ Against GST Show-Cause Notice Dismissed for Prematurity & Lack of Standing

April 26, 2026 483 Views 0 comment Print

The Court dismissed the petition after finding that the petitioner failed to establish a clear connection with the goods and transaction. It held that lack of locus itself justified rejection of the challenge to the confiscation notice.

Gujarat HC Quashed GST Demand as Cotton Seed Oil Cake Held Exempt

April 26, 2026 1005 Views 0 comment Print

The Court ruled that cotton seed oil cake qualifies as cattle feed and is exempt from GST. The key takeaway is that exemption applies from the beginning of GST regime.

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