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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


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 324 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 432 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 1188 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 120 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 156 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 75 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 72 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 78 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 183 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 360 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 690 Views 0 comment Print


HC beautifully explains concept of Natural justice in GST Case

August 31, 2019 31269 Views 0 comment Print

It is true that the concept of natural justice is not very clear and therefore, it is not possible to define it; yet the principles of natural justice are accepted and enforced.

GSTR 3B For 2017-18 Can Be Rectified Manually: Andhra Pradesh HC

August 31, 2019 6045 Views 0 comment Print

Andhra High Court through an interim order allowed assessee to manually rectify GSTR-3B returns for the months pertaining to FY 2017-18 . (Panduranga Stone Crushers v. Union of India). The petitioner has inadvertently and by mistake reported IGST input tax credit in all other ITC colum, The petitioner  contended that in the absence of any […]

GST leviable on ‘Mobilization Advance’ as on July 1, 2017 received for works contract service: AAR

August 30, 2019 3660 Views 0 comment Print

The West Bengal AAR in the matter of Siemens Ltd. has ruled that the Applicant is deemed to have supplied works contract service to KMRCL on July 1, 2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance and GST is leviable thereon accordingly.

CBIC issues Corrigendum to notify DRC-03 for payment of tax

August 30, 2019 13581 Views 0 comment Print

Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of the registered person and the amount shall be furnished in FORM GST […]

Solar Power Plants and GST

August 30, 2019 56565 Views 5 comments Print

 In view of the important needs of alternative new eneryg, India needs a vibrant industry revolution by inviting FDI in solar and wind energy sector.  To support the project developers, the total project cost should be levied 5% GST as composite supply which includes the supply of solar devices, parts and accessories and installation charges. Or as required by the industry it should be reviewed as 90:10 instead of 70:30 now applicable.

Had GSTN been subjected to audit by third party so far?

August 30, 2019 1350 Views 2 comments Print

Had GSTN been subjected to audit by third party so far? Answer is yes but still why the hell GSTN is unable to cope up with the amendments and glitches? As reported in Business Standard dt. 27/06/2018 (https://www.business-standard.com/article/economy-policy/gstn-software-developed-by-infosys-to-be-audited-by-third-party-official-118062700200_1.html), GST Network has decided to go in for third-party audit of its software developed by Infosys to ensure that all changes in […]

Date of issuance of completion certificate will be date of property completion

August 30, 2019 7260 Views 0 comment Print

Whether the sale / booking of units in a project after its first occupation and receipt of advance against that booking is classifiable under Para 5 of Schedule-III to the CGST Act, 2017 as sale of building and thus neither regarded as Supply of goods nor supply of services? Thus whether the same is outside the purview of Goods and Services Tax?

Rectification of Invoice / GSTN Number / Shipping Bill Mis-match, EGM/Stuffing and IGST Refund

August 29, 2019 21030 Views 7 comments Print

Exporters are requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the vehicle. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to final Scroll. Unless, the Shipping Bill figures in the final Scroll of IGST, the exporters will not be able to get IGST Refund credited to their Bank Account.

No ITC on inward supplies for in-house hospital providing free medical facilities to employees: AAR

August 29, 2019 8880 Views 0 comment Print

Synopsis: The Tamil Nadu AAR in the matter of Chennai Port Trust has ruled that the Applicant, providing medical services and medicines as part of mandated rules, is not entitled to take credit of input tax on the inward supply of medicines used in providing free medical facilities to the employees, pensioners and their dependents […]

HC dismisses writ filed as alternate remedy except to file present writ petition was exist

August 29, 2019 876 Views 0 comment Print

Sri Nayaz Ahmed Vs  State of Karnataka (Karnataka High Court) State counsel to accept notice for respondents. 2. In the instant petition, the petitioner has sought for quashing the Order, dated 4-2-2019 vide Annexure-C, passed under section 83(1) read with section 5(3) of Karnataka Goods and Services Act of 2017 (hereinafter referred to as ‘the Act’). 3. Petitioner has […]

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