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


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 603 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 270 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 303 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 432 Views 1 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 624 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 2994 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 837 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 5265 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 84 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 75 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 105 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 402 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 11847 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 4407 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 18423 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 26031 Views 3 comments Print


Advisory: Enhanced E-Invoicing Initiatives & Enhanced Portal Launch

February 21, 2024 6864 Views 1 comment Print

Discover the latest enhancements to the GSTN e-invoice portal: PAN-based search, automatic exemption lists, improved accessibility, and more. Stay updated with GST news.

Mangala Borosan & Mangala G1 classifiable under Chapter Heading 28332990

February 20, 2024 891 Views 0 comment Print

AAR Andhra Pradesh rules on GST classification of Mangala Borosan and Mangala G1, determining their appropriate tariff under Chapter Heading 2833 29 90.

GST applicable on brokerage of agricultural produce & Broker liable to Register

February 20, 2024 6609 Views 0 comment Print

In re Gayatri Enterprises (GST AAR Andhra Pradesh) The question of Goods and Services Tax (GST) applicability on the brokerage of agricultural produce has been a matter of uncertainty for entities operating within this domain. In a significant ruling, the Authority for Advance Rulings (AAR) in Andhra Pradesh addressed this issue, providing much-needed clarity. M/s. […]

GST Council Newsletter for the month of January 2024

February 20, 2024 2469 Views 0 comment Print

Explore the key provisions of Finance Bill 2024, including mandatory ISD registration, penalties for unregistered machines, and updates on GST revenue. Get insights into the impact on taxpayers

GST Advance ruling Application rejected as applicant failed to raise any question

February 20, 2024 543 Views 0 comment Print

Explore the reasons behind the rejection of the GST advance ruling application for West Bengal Highway Development Corporation Limited.

GST & ITC on Electrical and Fire Safety Equipment Hiring Services

February 20, 2024 14769 Views 0 comment Print

Understand how GST at 18% affects hiring of electrical equipment, AC systems, and fire safety installations, plus eligibility for input tax credit.

Gujarat HC Grants Bail in Rs. 67.72 Crore GST Fraud Case

February 20, 2024 1419 Views 0 comment Print

Gujarat High Court grants regular bail in alleged GST fraud of Rs. 67.72 Crores case, highlighting key legal considerations and accused’s rights.

Petitioner not liable to pay penalties for wrongful availment of ITC by Supplier: Calcutta HC

February 20, 2024 4041 Views 2 comments Print

Dive into the Calcutta High Courts ruling on Fairdeal Metals case, absolving them of penalties for the Suppliers wrongful Input Tax Credit (ITC) availment. Understand the legal nuances and implications

Assessee must respond to SCN for case to be adjudicated on merits: Allahabad HC

February 20, 2024 1026 Views 0 comment Print

Explore the implications of the Allahabad High Court ruling on responding to Show Cause Notices under CGST/UPGST Acts. Learn why the court dismissed the writ petition and the importance of timely responses for a fair adjudication.

New Tables 14 and 15 in GSTR-1 and practical cases

February 20, 2024 42636 Views 1 comment Print

Explore the significance of newly introduced Tables 14 and 15 in GSTR-1, applicable to E-commerce operators and suppliers. Learn about their purpose, reporting requirements, and practical cases.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930