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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 153 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 192 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 276 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 126 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 207 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 312 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 1128 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 3069 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 870 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 54 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 63 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 72 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 54 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 48 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 69 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 255 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 351 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 13749 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


Applicability of GST on Sale of developed Plots (where developer is owner of Land) Before completion Certificate

August 27, 2021 18816 Views 0 comment Print

Applicability of GST on Sale of developed Plots (where developer is owner of Land) Before completion Certificate In general practice many developers treating it as sale of Land by taking an assumption that basic facilities provided such as Roads, drainage system, Electrical work, etc along with land as an ancillary services and sale of land […]

Hiring of Non AC Buses to Company for Transport of Staff is taxable under “Rent-a-cab” Service

August 27, 2021 3912 Views 0 comment Print

Applicant has sought a clarification on Goods and Services Tax (GST) applicability on the contract of supplying Non- Air Conditioned (Non-AC) Buses  and whether exemption is available for stated service under SI No. 15 Heading 9964 of Notification No. 12/2017 – Central Tax (Rate) dated June 28, 2017 (Services Exemption Notification) is applicable in the case.

Technical glitches on GST Portal – HC allows filing of GST TRAN-1

August 27, 2021 5187 Views 1 comment Print

Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court) This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1. Petitioner submit that denial of legitimate claim […]

Gauhati HC refuses Bail to Person accused of illegally availing ITC

August 27, 2021 720 Views 0 comment Print

Explore the denial of bail for Amit Kumar in a GST evasion case. Gauhati High Court cites the magnitude of economic offenses and potential tampering of evidence.

Advance ruling application not maintainable if DGGI inquiry initiated prior to application filing 

August 27, 2021 1584 Views 0 comment Print

In re V. L. Traders (GST AAR Gujarat) i. the applicant has suppressed the material facts that DGGI had initiated inquiry with respect to the same Questions raised in the subject Application and that the proceedings initiated by DGGI vide relevant sections of CGST Act was initiated prior to filing of subject Advance Ruling application. […]

E-Commerce Operator for booking of cabs liable for GST registration

August 27, 2021 4050 Views 0 comment Print

In re Gensol Ventures Pvt.Ltd. (GST AAR Gujarat) 1. Whether the applicant is liable to be registered and classified under the Category of E-Commerce Operator? M/s Gensol is an e-commerce operator and shall be liable to be registered. 2. Whether the applicant is liable to pay or discharge Goods & Service Tax(GST) in accordance to […]

Transfer on a going concern is supply of service & exempted from GST

August 27, 2021 7737 Views 0 comment Print

In re Airport Authority of India (GST AAR Gujarat) 1. Whether the transfer of business by the AAI to the M/s. Adani Ahmedabad International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”) viz-a-viz Gujarat State Goods and Service Tax Act, 2017 (“GSGST”)? The Subject Supply […]

Partially Coated Polyester Fabric (Knitted or Woven) classifiable at HSN 5903

August 27, 2021 1905 Views 0 comment Print

In re Supercoat India (Trade Name) Ayush Baid (Legal Name) (GST AAR Gujarat) i. The applicant supplies partially coated Polyester fabric ( knitted/woven) or partially coated fabric. ii. Said fabric is scattered with micro-dot printing. iii. The subject goods are used as interlining fabric. iv. The resultant fabric is partially coated on one side with […]

Digitalization is to convenience tax payers & not to harass them; HC allows Transitional Credit

August 27, 2021 1080 Views 0 comment Print

BMW India Financial Services Pvt. Ltd.  Vs Union of India (Telangana High Court) In the facts of the present case, even though the petitioner is in receipt of an acknowledgment number and also an email confirming successful submission of the Form GST TRAN-1 electronically, the information furnished thereunder is not transitioned into online electronic credit […]

No GST on Hostel Rent of less than Rs. 1000 per day per Student

August 27, 2021 19623 Views 0 comment Print

The applicant is providing hostel on the rent to various students where fees charged per student per day per room is much less than Rs. 1000/- per day per person. Therefore, considering the provisions of notification Entry No. 14, and clarification given by CBIC in circular No. 32/06/2018-GST dated 12th February 2018, it is held that, the applicant’s activity is satisfying the conditions of Entry Sr.no. 14 of said Notification and hence would be exempt from taxes.

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