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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


Understanding Appeals & Revision Mechanism under GST

Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...

June 15, 2026 126 Views 0 comment Print

Crisp Notes on Issuance of SCN Under GST

Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...

June 15, 2026 171 Views 0 comment Print

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 261 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 117 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 195 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 279 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 1125 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 3060 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


GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...

June 15, 2026 27 Views 0 comment Print

Allahabad HC Orders Release as GST Arrest Was Made Without Transit Remand

Goods and Services Tax : The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detent...

June 15, 2026 45 Views 0 comment Print

Kerala HC Quashes ITC Denial as Section 16(5) Benefit Was Not Considered

Goods and Services Tax : The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) o...

June 15, 2026 51 Views 0 comment Print

Telangana HC Directs GSTAT to Consider Delayed Refund Appeals

Goods and Services Tax : The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the stat...

June 15, 2026 51 Views 0 comment Print

Telangana HC Relegates Taxpayer to GSTAT Against Review Appellate Order

Goods and Services Tax : The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability ...

June 15, 2026 45 Views 0 comment Print


Latest Notifications


GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 63 Views 0 comment Print

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 249 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 345 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 13731 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


FAQs on Inverted Duty Structure of GST

September 19, 2021 81081 Views 9 comments Print

Q.1 What is Inverted Duty Structure in GST? Ans: The term ‘Inverted Tax Structure‘ refers to a situation where the rate of tax on inputs purchased is more than the rate of tax on outward supplies. That means Inverted Duty Structure arises when tax paid on Inward Supplies is higher than tax payable on outward supplies. For Example […]

राज्यों की जीएसटी क्षतिपूर्ति बना केन्द्र के लिए सरदर्द

September 19, 2021 1581 Views 0 comment Print

राज्यों की जीएसटी क्षतिपूर्ति बनी जीएसटी कानून के क्रियान्वयन में रोड़ा: हाल में ही जीएसटी काउंसिल की 45 वीं मिटिंग सम्पन्न हुई जिसमें एक फारमेलटी के तौर पर कुछ चीजों पर टैक्स बढ़ा दिया, कुछ पर कम कर दिया और कुछ को करमुक्त कर संतुलन बनाने का प्रयास किया गया. इसी तरह केरल हाईकोर्ट के […]

Is Correction in Inverted Duty Structure Justified?

September 19, 2021 4224 Views 0 comment Print

Generally, it is being said that to live a normal life we need three basic things (1) Food, (2) Cloths and (3) House and over the period we have also understood the true meaning of the above three things in our life. But unfortunately, the officers working for the government misunderstood it. Time and again […]

Assertions can’t be verified in absence of documents like shipping bills for GST refund

September 19, 2021 831 Views 0 comment Print

If the Petitioner have claimed and received only the customs duty portion of the drawback and element of IGST (earlier Central Excise Duty and Service Tax) was not included in the drawback rate, granting of IGST refund would not result in double neutralization of input taxes. The Respondents have also never intended to deny a refund of IGST paid on export in cases where only custom components were claimed as drawbacks.

Composite Coaching Services Issues Clarified in Advance Ruling

September 19, 2021 2049 Views 0 comment Print

Coaching services, as an aid or facilitator to main stream education system in India, are popular so much so that these are now considered as a necessary input for students pursuing education at secondary and above level in schools or at higher level who are also preparing for competitive examinations. Coaching services are popular in […]

45th GST Council meeting – Important recommendations

September 19, 2021 10368 Views 0 comment Print

Important recommendations of 45th GST Council meeting The 45th GST Council meeting was held on 17.09.2021 at Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. Various recommendations were made in this meeting in relation to extension of existing concessional GST rates on certain COVID-19 treatment drugs, reduction of […]

3 Dangerous Proposed Changes In GST

September 19, 2021 16185 Views 1 comment Print

3 DANGEROUS PROPOSED CHANGES IN GST 1. GSTR – 1 BLOCKING IF GSTR 3B NOT FILED– Rule 59(6) of the CGST Rules to be amended with effect from 01.01.2022 to provide that a registered person shall not be allowed to furnish FORM GSTR-1 if he has not furnished the return in FORM GSTR-3B for the preceding month. 2. […]

How to search Bill of Entry details on GST Portal & FAQs

September 19, 2021 74517 Views 3 comments Print

FAQs > Searching BoE (Bill of Entry) Details Q. 1 Can I search BoE (Bill of Entry) details on the GST Portal? Ans. The Search by BoE functionality allows you to view BoE (Bill of Entry) details on GST Portal. Navigate to Services > User Services > Search BoE option to view BoE (Bill of Entry) details. Q. 2 Can I […]

GST on Zomato, Swiggy Orders – Impact on Customers, Restaurants & Food Delivery Platforms?

September 19, 2021 62043 Views 9 comments Print

GST on Zomato, Swiggy Orders – Impact On Customers, Restaurants And Food Delivery Platforms? GST Council in its 45th GST Council Meeting held on September 17th, 2021 at Lucknow, has decided to charge GST at the rate of 5 % on cloud kitchens and food delivery platforms like Swiggy, Zomato, etc on restaurant services supplied […]

45th GST Council Meeting: Boon or Bane?

September 18, 2021 8553 Views 0 comment Print

The 45th GST Council Meeting convened in Lucknow on 17th September, 2021 for its first physical meeting in 20 months with a packed agenda. A plethora of decisions & recommendations were made. The following is a summary & detailed analysis of various decisions taken: 1. Extended concessions to specified drugs used in COVID treatment Concessional […]

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