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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


No GST on Arbitral Damages: Tata Sons Ruling Clarifies ‘Toleration’

Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...

June 16, 2026 207 Views 0 comment Print

Haryana Entry Tax Notices 2025-26: HC Stay & Key Steps Before 17 July 2026

Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...

June 16, 2026 309 Views 0 comment Print

Why Redemption Fine Cannot Survive After GST Penalty Is Dropped

Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...

June 16, 2026 129 Views 0 comment Print

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 426 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 321 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 429 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 1185 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 339 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 3105 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 885 Views 0 comment Print


Latest Judiciary


SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order

Goods and Services Tax : The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...

June 16, 2026 111 Views 0 comment Print

GST Appeal Can Be Filed Without 10% Pre-Deposit as Right of Appeal May Have Vested Earlier

Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...

June 16, 2026 108 Views 0 comment Print

Telangana HC quashes Non-Speaking Order Rejecting Delayed GST Registration Revocation Plea

Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...

June 16, 2026 66 Views 0 comment Print

Telangana HC Orders GST Officer to Decide Rectification Plea in 2 Weeks

Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...

June 16, 2026 63 Views 0 comment Print

Telangana HC Directs Taxpayer to File GST Appeal Against Assessment Order

Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...

June 16, 2026 72 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 177 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 354 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 390 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 14013 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 681 Views 0 comment Print


Fake GST Invoice: Dept. started Blocking ITC of fake credit availers

January 13, 2020 32079 Views 2 comments Print

All the CGST Zones are required to make a list, GSTN-wise of fake credit availers and block their ITC under Rule 86A(1)(a) for the entities located in their jurisdiction. If, however, there are certain entities which are located outside their jurisdiction, they should forward a list of such availers along with GSTN No. to the local office of the Pr.ADG/ADG DGGI, with a request to block credit of such GSTN immediately.

No GST supply of coal or other inputs for electricity generation by JSL to JEL

January 13, 2020 6918 Views 0 comment Print

In re JSW Energy Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling is, hereby, held that the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity will be construed as job work. Accordingly, no GST will be leviable […]

Maintenance, Repair and installation under GST

January 13, 2020 208689 Views 9 comments Print

Dear Colleagues before going to subject we have to refer the meaning of the below words under GST Scenario. Meaning of Repairs: The meaning of Repairs has not defined in the GST Law,2017. The TERM Repairs means :- (a) To restore by replacing a part or putting together what is torm r broken, fix a […]

ITC cannot be denied for charge by seller at Higher than specified rate

January 13, 2020 2154 Views 0 comment Print

The issue under consideration is whether the respondent was justified in directing the petitioner to reverse the input tax credit availed on capital goods in excess of 4% vide the impugned order?

ITC Restriction under GST to 10%

January 12, 2020 42723 Views 1 comment Print

Input Tax Credit (ITC) is the credit available towards tax paid on inputs which are used or intended to be used for in the course or furtherance of business. Input Tax Credit is the backbone of GST structure. The success of GST depends upon the smooth flow of ITC. Having too many restrictions on the […]

Validity of the direct recovery of Interest under GST?

January 12, 2020 25773 Views 7 comments Print

While the principle issue of interest liability is still pending, it is observed that the GST department across the country has been issuing letters asking the taxpayers to remit the interest on Gross GST liability and if not paid within 7 days of the letter, the Bank accounts are being attached and the amount is recovered directly.

Lease & rental Services With or Without Operators under GST

January 12, 2020 96177 Views 5 comments Print

Before discussing the Subject ‘GST on Lease & rental Services With or Without Operators’ it is important to under the meaning of Lease, Rental and License. 1. Meaning of lease under GST Scenario: A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (Owner) for use of an asset. Like […]

Interest on delayed payment of GST- Whether on Gross or Net?

January 12, 2020 5457 Views 14 comments Print

Amongst the many questions and complications in respect of GST compliance which the people are facing, one of the basic and important conundrum is ‘Interest levy in case of delayed payment of GST – Whether to be charged on Gross or Net ??’

Key Statistics and Performance of Goods and Service Tax

January 11, 2020 3240 Views 0 comment Print

Key Statistics and Performance of Goods and Service Tax for Calendar Year 2019 On 1st January, 2020, India’s GST Laws has completed its 30 months or 900 days of Implementation. While GST has been a breakthrough step by the present government paving way for various accolades world-wide in the form of Improvement in Ease of […]

SOP for Officers to take action against Non-Filler of GST Returns

January 11, 2020 3027 Views 1 comment Print

Analysis over the Standard Operating Procedure given by the CBIC, to be followed by Proper Officer for Non- Filler of Returns. 1. Three days before the due date of filling the return, the taxpayer will receive the message from the department for filling the return on or before the due date. 2. If on the […]

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