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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


Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 30 Views 0 comment Print

Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 999 Views 0 comment Print

Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 285 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 150 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 306 Views 0 comment Print


Latest News


Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 666 Views 0 comment Print

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 303 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 3000 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 840 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 5268 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 99 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 78 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 108 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 426 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 111 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 11928 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 639 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 4434 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 18432 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 26040 Views 3 comments Print


No Interest on incorrectly availed ITC if assessee has sufficient credit in their account

February 22, 2024 2991 Views 0 comment Print

Madras High Court orders refund without interest charge when no revenue loss occurs, setting a precedent for GST and tax refund cases.

Statutory Appeal Option Against Assessment Orders Under Sec 107 CGST Act, HC Dismisses Writ

February 22, 2024 750 Views 0 comment Print

Kerala High Court dismisses writ petition against CGST assessment orders, stating statutory appeal under Section 107 of CGST Act is the appropriate remedy.

Kerala HC Orders GST Portal Reopen for Tax Filing

February 22, 2024 5742 Views 0 comment Print

Read Kerala High Court’s directive to reopen the GST portal for J. Kumar Vs State Tax Officer, allowing for the overdue GST return submissions.

Is GST gamechanger for MMSEs?

February 21, 2024 1722 Views 3 comments Print

Explore the 5-year journey of GST’s impact on MSMEs in India, uncovering the pros, cons, and future directions for streamlined tax compliance and growth.

GST on Composite Supply for Agriculture, forestry, fishing & animal husbandry Support Services

February 21, 2024 1869 Views 0 comment Print

Uncover the GST implications for agricultural support services under composite supply, including principal supply classification and tax rates.

New GST Regulations for Online Gaming: What You Need to Know!

February 21, 2024 1017 Views 0 comment Print

Explore the latest alterations in GST regulations for online gaming unveiled by Finance Minister Nirmala Sitharaman. Understand the impact and future prospects for the industry.

Advisory on GSTR-1/IFF: New Tables 14 and 15 

February 21, 2024 6864 Views 0 comment Print

Learn about the introduction of Tables 14 and 15 in GSTR-1/IFF for supplies through e-commerce operators as per Notification No. 26/2022 – Central Tax.

GST: No 100% Penalty for Show Cause Notices Issued Under Section 73

February 21, 2024 2238 Views 0 comment Print

Discover the outcome of K.S. Janarthanam v. Deputy State Tax Officer case by Madras High Court. Learn about penalties under Section 73 of TNGST Act.

Notice to be served via Alternate Communication Methods if Assessee Ignores Email

February 21, 2024 3309 Views 0 comment Print

Get insights into Sakthi Steel Trading v. Assistant Commissioner case by Madras High Court. Understand implications of serving notices through email and other modes.

‘Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

February 21, 2024 1791 Views 0 comment Print

Sri Venkateswara Cashew Chikky Manufacturers (GST AAAR Andhra Pradesh)’Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

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