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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


GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...

June 12, 2026 111 Views 0 comment Print

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 198 Views 0 comment Print

GST in India: Shift toward Destination based Taxation

Goods and Services Tax : GST allocates tax revenue to the state where goods and services are consumed rather than produced. The key takeaway is that strong...

June 12, 2026 12 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 1851 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 339 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 714 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 5274 Views 1 comment Print


Latest Judiciary


ITC Cannot Be Denied Solely for Absence of Lorry Receipts & Weighment Slips: Madras HC

Goods and Services Tax : The issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite...

June 12, 2026 51 Views 0 comment Print

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 177 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 90 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 129 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 477 Views 0 comment Print


Latest Notifications


GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 66 Views 0 comment Print

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 12072 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 4482 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 18450 Views 0 comment Print


CBI arrests CGST Inspector & 2 Private Persons in A Bribery of Rs. 10 Lakh

January 23, 2024 3465 Views 0 comment Print

The Central Bureau of Investigation apprehends a CGST Inspector and two private individuals in a bribery case involving Rs. 10 lakh. Explore the details and legal proceedings.

On very first hearing date, appeal was concluded: Calcutta HC Set Aside Order

January 23, 2024 18231 Views 1 comment Print

Appellate authority passed the appellate order very first date of hearing only on one notice- Calcutta HC  Set Aside Order for Violating Natural Justice

Time Limit under GST Section 62(2) Not Mandatory for Filing Returns: Madras HC

January 23, 2024 18018 Views 0 comment Print

Explore the Madras High Court ruling in Comfort Shoe Components vs. Assistant Commissioner case. Section 62(2) time limit not mandatory for GST return filing, providing relief.

TNVAT Section 27(4) Penalty invalid in absence of SCN & ITC Misuse findings: Madras HC

January 23, 2024 1272 Views 0 comment Print

Read about Madras High Court’s decision invalidating penalty under Section 27(4) without a show cause notice. Learn about the case T. V. Sundram Iyengar and Sons Limited Vs Assistant Commissioner (ST).

HC Quashes Order as AO Overlooked Invoices and E-way Bills

January 22, 2024 1635 Views 0 comment Print

Notably, invoices and E-way bills containing details of purchases and movement of goods were not considered. The court emphasized that the order overlooked legitimate evidence supporting the petitioner’s claims.

Revised Time Limits For Adjudication In GST

January 22, 2024 54330 Views 1 comment Print

Explore impact of revised GST adjudication time limits under Section 73(10) of CGST Act, 2017. Understand extended timelines, compliance, and implications for taxpayers.

No mechanical GST Registration cancellation on instructions of another authority: Delhi HC

January 22, 2024 840 Views 0 comment Print

Explore the Delhi High Court ruling in Sant Ram v. Delhi State GST. Understand the importance of Proper Officers independent decision on GST registration cancellation.

Personal Hearing Opportunity Mandatory before GST Order: Madras HC

January 22, 2024 1641 Views 0 comment Print

Learn from A.H. Enterprises vs. Deputy Commercial Tax Officer case. Madras HC mandates personal hearing under Section 75 of TNGST Act before tax order. Details here

Very serious error on GST Portal which is misleading the taxpayers

January 22, 2024 12729 Views 0 comment Print

Explore the significant alterations in GSTR-1 form on the GST Portal, addressing concerns about refund vouchers, table descriptions, and potential implications for taxpayers

CBIC Chairman’s Weekly Newsletter: GST Timelines Update

January 22, 2024 2157 Views 0 comment Print

Read the latest weekly newsletter from Chairman, CBIC, dated 22/01/2024. Updates on Swachhata Pakhwada, GST timelines, and successful drug trafficking crackdowns by Customs officers

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