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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 138 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 1518 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 315 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 156 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 327 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 684 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 3003 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 135 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 120 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 453 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 114 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 12021 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 4464 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 18435 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 26094 Views 3 comments Print


Question of law and mischief rule falling on section 16(4) of CGST Act, 2017

February 5, 2024 8634 Views 0 comment Print

Unravel the commonalities in Input Tax Credit (ITC) claiming under TNVAT Act and CGST Act. Delve into legal intricacies, including substantive vs procedural provisions, Form GSTR-2, GSTR-3, and conditions for ITC entitlement.

GST on export of services

February 5, 2024 14700 Views 2 comments Print

Explore the impact of Goods and Services Tax (GST) on Indian businesses exporting goods and services. Learn about zero-rated supplies, Letter of Undertaking (LUT), tax exemptions, and the essential steps for GST compliance in international trade.

GST: Goods cannot be detained for under valuation: HC quashes Penalty order

February 5, 2024 4461 Views 0 comment Print

Allahabad High Court ruling in Shamhu Saran Agarwal case: Penalties for GST under-valuation quashed. Analysis of circular, legal grounds, and implications.

Anti-Profiteering Clause under GST- A Boon or Bane

February 5, 2024 2457 Views 0 comment Print

Delhi High Courts stance on anti-profiteering clause: Valid but arbitrary? Explore the intricacies, challenges, and flaws in the anti-profiteering law.

Judicial Views on Cross empowerment of Central and State Authorities under GST

February 5, 2024 14136 Views 0 comment Print

Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity regarding initiation of enforcement action by the Central Tax Officers in case of taxpayer assigned to the State Tax Authority and vice versa.  There are and have been several instances where both, the […]

Weekly newsletter from Chairman, CBIC dated 05/02/2024

February 5, 2024 1089 Views 0 comment Print

Discover the positive outcomes of recent surveys on GST, customs facilitation, and enforcement activities in CBIC’s weekly newsletter

Draft Reply DRC-01 on Late Generation of e-invoice with AATO Less than 100 crores

February 5, 2024 25497 Views 0 comment Print

Explore intricacies of challenging DRC-01 penalty for late e-invoice generation. Understand legal provisions, compliance details, and rectification process.

Job Work Process under GST: Compliance, GST Rates & Scenarios

February 5, 2024 31182 Views 0 comment Print

Dive into the intricacies of GST job work processes—from legal nuances to practical scenarios. Uncover benefits for both principals and job workers. Complete guide here.

GST on Bricks Manufacture

February 5, 2024 15783 Views 0 comment Print

Understand the impact of recent GST rate amendments on bricks manufacturing. Learn about registration limits, composition scheme eligibility, and the special scheme for concessional GST rates.

Rectification of errors apparent on face of record: Section 161 of CGST Act, 2017

February 4, 2024 2661 Views 2 comments Print

Explore the impact of GST Section 161 on rectifying errors in official documents. Learn who can initiate the process, limitations, and benefits for a fair and efficient tax experience.

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