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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 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 171 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 231 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 2181 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 396 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 2892 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 123 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 93 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 129 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 138 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 3957 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 18096 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 25698 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


Bombay HC Grants Stay on GST Notification Due to Similar Pending Issue

April 16, 2026 393 Views 0 comment Print

The Court granted interim relief as the issue matched an earlier pending case. It ensured consistency in judicial approach and protected the taxpayer.

GST Refund Risk Arises as ECGC Insurance Settlement Not Equivalent to Export Proceeds 

April 16, 2026 804 Views 0 comment Print

ECGC payouts in INR do not qualify as export proceeds under GST and FEMA laws. Exporters must secure AD bank write-offs to avoid refund recovery and interest liability.

GSTAT Appeals by Unregistered Persons: Practical Challenge of Temporary Identification

April 16, 2026 3903 Views 0 comment Print

The issue was whether unregistered individuals could exercise appellate rights. The Court held that procedural hurdles like absence of login access must be resolved, ensuring effective and meaningful remedy.

ITC Transfer on Amalgamation Allowed Despite Different State Registrations: Gujarat HC

April 16, 2026 750 Views 0 comment Print

The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction exists under Section 18(3) and Rule 41, making the portal condition invalid. The key takeaway is that statutory provisions override administrative limitations.

Madras HC Allows Time-Barred GST Appeal Citing Minor 9-Day Delay & Illness

April 16, 2026 771 Views 0 comment Print

The issue was rejection of an appeal filed beyond the condonable period under GST law. The Court allowed reconsideration due to a minor nine-day delay supported by valid reasons.

Parallel GST Proceedings by Centre & State on Same Issue Barred: HP HC

April 16, 2026 810 Views 0 comment Print

Relying on binding precedent, the Court issued directions to resolve overlapping GST inquiries. It stressed adherence to structured coordination mechanisms between authorities.

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

April 16, 2026 13062 Views 0 comment Print

GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical issue. Taxpayers must recompute and update the correct interest using the portal feature.

HC Grants Interim Protection in GST FIR for Lack of Sanction & Prior Tax Ruling

April 16, 2026 441 Views 0 comment Print

The Court examined whether an FIR without prior sanction under GST law is sustainable. It allowed investigation but restrained arrest and barred filing of the charge sheet pending further hearing.

Interpretation of Goods and Services Tax Settlement of Funds Rules, 2026

April 15, 2026 897 Views 0 comment Print

The issue was delays and inconsistencies in GST fund settlement under the earlier framework. The new rules introduce a fully automated, GSTN-based system with strict timelines for fund transfer and reconciliation.

GST on Intermediary Services: Section 13(8)(b) Removed: What It Means for Indian Exporters?

April 15, 2026 2598 Views 0 comment Print

The issue was taxation of intermediary services as domestic supply. The law now treats such services as exports, allowing zero-rated GST benefits.

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