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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 219 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 216 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 300 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 162 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 246 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 351 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 1143 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 333 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 3081 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 873 Views 0 comment Print


Latest Judiciary


Kerala HC Quashes GST Notice as Composite SCN Covered Multiple Assessment Years

Goods and Services Tax : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...

June 15, 2026 87 Views 0 comment Print

Kerala HC Invalidates Composite GST SCN Due to Multi-Year Coverage

Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...

June 15, 2026 72 Views 0 comment Print

TCS Paid Under Protest Counts Towards GST Appeal Pre-Deposit Requirement: Bombay HC

Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...

June 15, 2026 99 Views 0 comment Print

Gauhati HC Quashes ITC Denial as Supplier’s Tax Default Cannot Penalize Bona Fide Purchaser

Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...

June 15, 2026 108 Views 0 comment Print

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 75 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 114 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 276 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 363 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 13818 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 672 Views 0 comment Print


Taxpayers! Furnish GSTR-1 in time, or pay late fees

January 18, 2021 115518 Views 6 comments Print

Many GST taxpayers are getting notices for liability of late fees for delay in filing of GSTR-1. Why are such notices being issued by the GST department?

Bail refused to person accused of Rs. 45 Crore GST Evasion

January 18, 2021 993 Views 0 comment Print

Avijeet Saluja Vs CGST (Patiala House Court) Bail has been strongly opposed on behalf of the department submitting that not only accused availed fraudulent ITC on the basis of good less  invoices Issued by fake Firms but also availed refund of ITC accumulated in the books on the strength of such fake invoices Also it was […]

Rule not prescribe for cancellation of e-way bill if no transportation of goods is made within 24 Hours

January 18, 2021 14745 Views 0 comment Print

Explore the Allahabad High Court judgment on Anandeshwar Traders vs State of U.P. regarding e-way bill cancellation, transportation timelines, and additional evidence in tax matters.

GST classification Issue: HC directs GST Authorities to not to detain person called for recording any evidence

January 18, 2021 1173 Views 0 comment Print

Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court) The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the documents so produced on 29th […]

No RCM Mechanism applicable on import of services if location of supplier is from a fixed establishment

January 18, 2021 5004 Views 0 comment Print

Question on which AAR sought and discussions made -The applicant sought ruling on requirement of registration under Odisha Goods and Services Act, 2017 & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited  -Whether GST is payable on RCM basis by OPTCL in relation to import of services from Applicant […]

GST payable on Charges for arranging trucks to goods transport agency

January 18, 2021 8709 Views 0 comment Print

In re Deeraj Goyal (GST AAR Andhra Pradesh) Whether the applicant will be classified under transportation of goods by road, which is exempt or commission agents or goods transport agencies and under what HSN code his services are classified and what will be the turnover? The applicant is engaged in the business of transportation of […]

AAR rejects application as same issue was pending before revenue

January 18, 2021 1242 Views 0 comment Print

In re Continental Engineering (GST AAR Andhra Pradesh) Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime and If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be […]

GST on construction/widening of Roads for NHAI as Sub-Contractor

January 18, 2021 4800 Views 0 comment Print

In re Building Roads Infrastructure & Construction Private Limited (GST AAR Andhra Pradesh) Question: What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads […]

GST on ‘Iron Tubular Trevis’ | Classification of product & HSN code

January 18, 2021 1410 Views 0 comment Print

In re S.K.M.L. Industries (GST AAR Andhra Pradesh) What is rate of tax applicable for iron tubular trevis and Classification of the product and HSN code of this item? The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the […]

AAR cannot give ruling on technical/procedural issues

January 18, 2021 714 Views 0 comment Print

In re Jaideep Ispat and Alloys Pvt Ltd. (GST AAR Madhya Pradesh) The applicant’s question whether the procedure adopted and the documents/records maintained by applicant can be deemed to be a sufficient compliance of conditions and restrictions for admissibility of input tax credit of tax paid on inward supply of local scrap and sponge iron […]

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