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


The Hidden Business Risks in GST Fourth Amendment Rules 2025

Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...

June 10, 2026 111 Views 0 comment Print

NGTP Tag Cannot Replace Evidence: Why Bona Fide GST Buyers Are Facing Unwarranted Scrutiny

Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...

June 10, 2026 246 Views 0 comment Print

GST Late Fee: Penalty Calculation & and How to Avoid

Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...

June 10, 2026 381 Views 0 comment Print

Premature GST Recovery from Customers Invalid: Madras High Court

Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...

June 10, 2026 159 Views 0 comment Print

How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 468 Views 1 comment Print


Latest News


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 279 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 2949 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 819 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5217 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


GST Default in One State Can Block GST Registration In All States in India

Goods and Services Tax : The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...

June 10, 2026 1056 Views 0 comment Print

Telangana HC Grants GST Recovery Stay Until Tribunal Becomes Operational

Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...

June 10, 2026 102 Views 0 comment Print

Telangana HC Allows GST Taxpayer to Withdraw Writ Petition & File Appeal

Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...

June 10, 2026 81 Views 0 comment Print

Telangana HC Allows Manual Application for Revocation of Cancelled GST Registration

Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...

June 10, 2026 84 Views 0 comment Print

GST Registration Restoration Allowed subject to FIling of Pending Returns & Payment of Dues

Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...

June 10, 2026 171 Views 0 comment Print


Latest Notifications


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 8004 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 594 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 4266 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18285 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 18, 2026 25869 Views 3 comments Print


GST Advisory & FAQ on Electronic Credit Reversal & Re-claimed Statement & RCM Liability/ITC Statement

December 29, 2025 9081 Views 0 comment Print

The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess ITC before return filing.

GST Payable on Foreign Patent Filing Costs Due to Import of Legal Services: AAR West Bengal

December 28, 2025 657 Views 0 comment Print

The ruling held that expenses paid to overseas patent attorneys are taxable as import of legal services. GST must be discharged by the Indian recipient under reverse charge, even if the invoice describes the amount as reimbursement.

Summons under Section 70 of GST: How to Handle Them Without Panic

December 28, 2025 2736 Views 0 comment Print

Explains the procedural nature of Section 70 summons and how taxpayers can respond strategically. Key takeaway: Calm, well-prepared responses reduce litigation and reputational risk.

Indian Developer with Solo US LLC: Taxation and GST Explained

December 28, 2025 660 Views 0 comment Print

Explains Indian tax obligations for US LLC profits and highlights pass-through vs corporate election. Key takeaway: ROR taxpayers must report global income even if funds remain abroad.

Saving Clauses in Tax Legislations: Continuity of Proceedings After Repeal

December 28, 2025 4788 Views 0 comment Print

– CA Lakshman Kumar K – CA Revanth Krishna K  Introduction: In recent times, the Central Government has frequently amended existing laws and, in many cases, replaced old enactments with new legislative frameworks. This trend is particularly evident in tax laws such as the Central Goods and Services Tax Act, 2017 and the Income-tax Act, […]

Indian Tax & GST Position for an Indian Resident Forming a Single-Member US LLC (Delaware) for Digital Product Sales 

December 28, 2025 744 Views 0 comment Print

Indian residents using a US LLC must treat global LLC profits as taxable in India, even if funds remain in a US bank, with careful attention to entity classification and foreign tax credit.

Format for Application Seeking Stay of Recovery Due to Non-Functional GSTAT

December 28, 2025 1638 Views 0 comment Print

This clarification explains how recovery proceedings are stayed when a taxpayer submits an undertaking and pays the mandatory pre-deposit. The key takeaway is protection from recovery until the GST Appellate Tribunal becomes operational.

Geo-Tagged Photo of Director Not Mandatory for Adding Additional Place of Business Under GST

December 28, 2025 1404 Views 0 comment Print

The law does not require uploading geo-tagged photographs when adding an additional place of business under GST. The key takeaway is that such demands are procedural, not statutory.

SC Issues Notice on Plea Seeking Transition of Accumulated GST Compensation Cess ITC On Stock As on Date of Compensation Cess Abolition

December 28, 2025 5055 Views 0 comment Print

The Supreme Court issued notice on whether accumulated Compensation Cess ITC can be transitioned to GST after the Cess was abolished. The case examines if validly earned credit constitutes “property” under Article 300A that cannot be arbitrarily extinguished by the State.

Wrong E-Way Bill Destination is Major Violation, Not Clerical Error: MP HC

December 28, 2025 3276 Views 0 comment Print

Issue: No correction made despite ample opportunity. Ruling: Penalty confirmed. Takeaway: Timely rectification is critical to claim bona fide mistake.

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