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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


Limitation for Filing Appeal before GSTAT – A Legal Analysis

Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...

June 15, 2026 54 Views 0 comment Print

Cancelled Registration, Notice Buried on Portal Can Department Still Insist “You Were Served”?

Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...

June 15, 2026 45 Views 0 comment Print

Composition Levy under GST: Should Your Small Business Really Opt for It?

Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...

June 15, 2026 81 Views 0 comment Print

Audit vs Investigation under GST: Why Distinction Matters More Than Ever

Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...

June 15, 2026 108 Views 0 comment Print

Overlap of Rule 37 & 38: Correct Method of ITC Reversal to Avoid Duplication

Goods and Services Tax : The article explains how taxpayers should compute ITC reversal when both Rule 37 and Rule 38 apply. It emphasizes that duplicate r...

June 15, 2026 54 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 204 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 1089 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 324 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 3048 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 867 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 144 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 141 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 129 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 96 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 114 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 219 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 336 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 13557 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 666 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 4824 Views 0 comment Print


Exemption from SGST allowed to movie ‘Kashmir Files’ in Karnataka

March 14, 2022 2355 Views 0 comment Print

Government of Karnataka has directed to allow for State GST (SGST) benefit to the cinematographic shows of the movie The Kashmir Files.

Weekly newsletter from Chairman, CBIC dated 14/03/2022

March 14, 2022 813 Views 0 comment Print

This was amply borne out last week when Hon’ble Union Minister for Finance and Corporate Affairs and the Ministers of State for Finance graced the Investiture Ceremony for honoring 53 officers awarded the President’s Award for Specially Distinguished Record of Service and Exceptionally Meritorious Service at the Risk to Life.

GST not exempt on Distillery Wet/DRY Grain Soluble

March 14, 2022 3879 Views 0 comment Print

In re Allied Blenders and Distillers Private Limited (GST AAR Telangana) The applicant’s chief argument is that their bye-products i.e., Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) are used only as cattle feed and therefore have to be classified under S.No.102 of Notification No. 02/2017. It is observed that the Notification […]

GST on Supply of functional Cattle Feed Plant with Erection, Installation & Commissioning

March 14, 2022 4857 Views 0 comment Print

In re IDMC Ltd. (GST AAR Gujarat) 1. Whether contract involving supply of equipment / machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle […]

AAR cannot give ruling on question unrelated to supply of goods or services

March 14, 2022 1188 Views 0 comment Print

In re Granules USA Inc (GST AAR Telangana) It is to inform that Section 96 of the CGST & SGST Acts clearly state territorial nexus of an Advance Ruling authority so that an authority for Advance Ruling shall function as such an Authority for Advance ruling for that State or Union Territory in which it […]

GST exempt on Supply of services to State educational boards related to conduct of exam

March 14, 2022 3984 Views 0 comment Print

In re Data Processing Forms Pvt. Ltd. (GST AAR Gujarat) A. Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption […]

GST on reimbursement received of actual Stipend amount from Industry partner

March 14, 2022 1419 Views 0 comment Print

In re Team Lease Education Foundation (GST AAR Gujarat) 1. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to Trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? TLEF […]

GST on fee for entry into Brindavan Gardens – AAR rejects Application

March 14, 2022 2796 Views 0 comment Print

In re Cauvery Neeravari Nigama Limited (GST AAR Karnataka) The issue before us is the admissibility / maintainability of the instant application and the said admissibility is governed by the first proviso to Section 98(2) of the CGST Act, 2017, which reads as under: The Authority shall not admit the application where the question raised […]

GST on Agreement Value or on Stamp Duty value

March 14, 2022 34158 Views 1 comment Print

In re Pankaj Enterprises (GST AAR Karnataka) The applicant has sought clarification about determination of taxable value of commercial immovable property for the purpose of GST liability i.e whether the sale consideration mentioned in the sale deed between builder and proposed purchaser or guidance value fixed by the state government authorities for the purpose of […]

HC Quashes GST Notice for not fulfilling ingredients of a proper SCN

March 14, 2022 11199 Views 0 comment Print

NKAS Services Private Limited Vs. State of Jharkhand (High Court of Jharkhand) A perusal of the impugned show cause notice at Annexure-1 creates a clear impression that it is a Show Cause notice (SCN) issued in a format without even striking out any relevant portions and without stating the contraventions committed by the petitioner. The […]

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