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


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 66 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 186 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 1767 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 333 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


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 708 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 5271 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 159 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 84 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 123 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

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


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 42 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 12057 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 4476 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 18447 Views 0 comment Print


GST ITC on Employee Uniform: Exploring Eligibility and Criteria

September 11, 2023 43869 Views 2 comments Print

Explore the complexities of claiming GST Input Tax Credit (ITC) on employee uniforms in India. Understand different scenarios and criteria for ITC eligibility.

Advance Ruling Mechanism under GST law & recent advance rulings

September 11, 2023 2850 Views 1 comment Print

Explore key provisions, benefits & limitations of advance rulings under GST law. Learn how recent advance rulings have influenced taxation landscape.

GST: Calcutta HC stays Section 61 notice over jurisdiction issue

September 11, 2023 2184 Views 0 comment Print

Calcutta High Court allows Gopeshwar Iron & Steel’s appeal, staying a notice under Section 61 of the CGST Act, 2017. Discover why jurisdiction matters in this intricate tax case.

Advocate’s Failure to Inform Client Doesn’t Justify Appeal Delay: Court Ruling

September 11, 2023 3723 Views 0 comment Print

Explore the Allahabad High Court judgment in Manoj Steel Traders Vs State of U.P. Learn why the court ruled that non-communication of an order by an advocate is not a valid reason for condoning delay in filing an appeal.

Interface of Insolvency and Bankruptcy Code and GST: Emerging Jurisprudence

September 11, 2023 9351 Views 0 comment Print

GST and Insolvency and Bankruptcy Code have almost a contemporary beginning. GST Laws (as also other tax laws) are being synced with IBC. Nevertheless, overriding effect of IBC over other laws is obvious.

Exporting with Tax Payment vs Bond/LUT: What’s Better?

September 10, 2023 15324 Views 1 comment Print

Weigh the benefits of exporting goods with tax payment vs without tax (Bond/LUT). Learn how choosing the right option can significantly impact your profits.

Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @28%

September 10, 2023 2088 Views 0 comment Print

Learn about how Jac Olivol Body Oil was classified under GST in India: GST @ 28% for its primary function of care of skin not cure of skin.

Electronic Credit Reversal and Re-claimed Statement on GSTN

September 10, 2023 23289 Views 0 comment Print

Delve into newly introduced Electronic Credit and Re-claimed Statement on GSTN. Learn its importance and role in simplifying tax compliance for Indian businesses.

New GST Portal Feature: Credit Reversal & ITC Reclaimed Statement

September 10, 2023 69237 Views 8 comments Print

Another new feature in GST Common Portal has been introduced by GSTN in the form of Credit Reversal and ITC Reclaimed Statement. This is a powerful tool designed to streamline your ITC reporting process and manage ITC Balances accurately which is of utmost importance to ensure accurate compliances.

GST on Royalty paid to Government for Mining rights

September 10, 2023 26676 Views 1 comment Print

Learn about GST applicability on royalties paid for mining rights, its legal status, and how miners can manage their tax liabilities efficiently through reverse charges and input tax credits.

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