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


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 552 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 213 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 336 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 570 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 273 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 156 Views 0 comment Print

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 1062 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 315 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 3033 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 861 Views 0 comment Print


Latest Judiciary


Telangana HC Grants Bail in ₹30 Crore GST Fraud Case as No Complaint Filed Despite 60 Days of Custody

Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...

June 14, 2026 93 Views 0 comment Print

Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo 

Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...

June 14, 2026 93 Views 0 comment Print

GST Appeals Cannot Be Rejected as Time-Barred Without Proving GST Order Communication Date: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...

June 14, 2026 87 Views 0 comment Print

P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 87 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 96 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 195 Views 0 comment Print

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 315 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 13377 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 660 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 4770 Views 0 comment Print


ITC eligible on input used for machinery foundation construction: AAR Rajasthan

August 30, 2023 3327 Views 0 comment Print

Rajasthan AAR rules on Input Tax Credit eligibility for GST paid on inward supply of structural support for machinery. Discover key takeaways and the impact on businesses.

Orissa HC: Deposit Full Tax in 15 Days Before Opting Writ Remedy for GSTAT Non-Constitution

August 30, 2023 1254 Views 1 comment Print

Analysis of Orissa High Court’s directive regarding non-constitution of GSTAT and the tax demand timeframe in Krushna Mohan Dutta Vs Commissioner of CT & GST.

Adjudicating Authority must provide hearing opportunity before passing an adverse order

August 29, 2023 2487 Views 0 comment Print

Analysis of B.L. Pahariya Medical Store Vs State of U.P.: Allahabad High Court emphasizes the importance of personal hearing before passing adverse orders.

GST on Used Vehicles (Motor Car): A Comprehensive Analysis

August 29, 2023 9099 Views 1 comment Print

Explore the pivotal changes in GST rates for used motor vehicles since 2017, the concept of abatement, and the valuation rules under CGST 2017.

Limitation Grounds Inapplicable for Timely & Properly Filed GST Refund Applications

August 29, 2023 3042 Views 0 comment Print

Delhi High Court rules that GST refund cannot be denied if applications are filed timely and as prescribed, even if there are deficiencies. Read the analysis.

CCI Directs DGAP to Investigate ‘Jaypee Greens Kalypso Court’ Units for Profiteering

August 29, 2023 864 Views 0 comment Print

Competition Commission of India investigates Jaypee Greens Kalypso Court for alleged profiteering and non-compliance with the CGST Act. Detailed report inside.

Anti-Profiteering provisions not attracted to project ‘Godrej Elements’: CCI

August 29, 2023 717 Views 0 comment Print

Analysis of case between Sparsh Chowdhary and Pearlite Real Properties regarding anti-profiteering under CGST Act, 2017 for Godrej Elements project.

Dharampal Satyapal Ltd. Challenges Authority of GST Council to hike GST Rate

August 29, 2023 2871 Views 0 comment Print

Analysis of Dharampal Satyapal Limited’s case against the GST Council’s decision to change the classification and GST rate of coated illaichi.

Advance Ruling application not admitted as applicant not submitted proof of applicable fees

August 29, 2023 528 Views 0 comment Print

It is observed that the applicant has not submitted the proof of applicable fees. A notice for virtual hearing was issued to the applicant for 05.07.2022 and during the virtual hearing he was directed to submit the proof of fees as per the provisions.

Pre-deposit made through E-credit ledger is valid under GST: Orissa HC

August 29, 2023 3372 Views 0 comment Print

Orissa High Court supports pre-deposit in GST appeal through the Electronic Credit Ledger (ECL). Insight into Kiran Motors Vs Addl. Commissioner of CT & GST.

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