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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


Mere GSTR-1 & 3B Mismatch Cannot Automatically Trigger Section 74 Proceedings: GSTAT

Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...

June 19, 2026 3 Views 0 comment Print

7 Day Prior Notice Before GST Action Not a Shield Against Arrest: Delhi HC

Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...

June 19, 2026 114 Views 0 comment Print

GST Appeal Restored as Authority Ignored Assessee’s Reply on Delay

Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...

June 19, 2026 114 Views 0 comment Print

Section 122 of CGST Act: Multiple Penalties, Vicarious Liability & Expanding Reach of Section 122(1A)

Goods and Services Tax : The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants....

June 18, 2026 699 Views 0 comment Print

Invoice Not Reflecting in GSTR-2B? Steps Buyers Should Take to Protect ITC

Goods and Services Tax : The article explains why buyers should avoid claiming ITC when purchase invoices are missing from GSTR-2B. It outlines the legal p...

June 18, 2026 561 Views 0 comment Print


Latest News


Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 840 Views 0 comment Print

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 477 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 1257 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 354 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 3162 Views 1 comment Print


Latest Judiciary


P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Goods and Services Tax : The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...

June 19, 2026 72 Views 0 comment Print

Gauhati HC Allows GST Registration Restoration as Taxpayer Offered to File Pending Returns

Goods and Services Tax : The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration ...

June 19, 2026 75 Views 0 comment Print

Gujarat HC Orders Bank Account Release of Director as No DRC-18 Finding Was Recorded

Goods and Services Tax : The Gujarat High Court directed release of the petitioner's attached bank accounts after the State admitted that no findings under...

June 19, 2026 84 Views 0 comment Print

Madras HC Quashes GST Assessment as Order Was Issued Before Response Deadline

Goods and Services Tax : The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a r...

June 18, 2026 141 Views 0 comment Print

GST Assessment Quashed as Portal-Only Notices Were Held Ineffective: Madras HC

Goods and Services Tax : The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provi...

June 18, 2026 138 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 2742 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 234 Views 0 comment Print

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 282 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 438 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 480 Views 0 comment Print


GST on legal services lacks clarity and creating doubts: Delhi HC

July 13, 2017 4071 Views 0 comment Print

In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism.

GST on Sale of jewellery / gold ornaments under reverse charge

July 13, 2017 6759 Views 1 comment Print

Further clarification on tax in reverse charge on gold ornaments; Sale of old jewellery by an individual to a jeweler will not make the jeweler liable to pay tax under reverse charge mechanism on such purchases; However, if an unregistered supplier of gold ornaments sells it to registered supplier, the tax under RCM will apply.

Rolling out of GST presents great opportunities : Kalraj Mishra

July 13, 2017 867 Views 0 comment Print

He also informed the gathering that by rolling out GST, cascading of taxes will be overcome and this will significantly reduce the tax burden. Furthermore, this will pave the way for a formal economy hence will give a fillip to growth and employment generation. Therefore, MSMEs should see this as an opportunity rather than a challenge.

GST on Services provided by Housing Society

July 13, 2017 3111 Views 0 comment Print

Services provided by the Housing Society Resident Welfare Association (RWA) not to become expensive under GST; There is no change made to services provided by the Housing Society (RWA) to its members in the GST regime. There are some press reports that services provided by a Housing Society [Resident Welfare Association (RWA)] will become expensive […]

No GST on lodging/boarding charges by hostels on students

July 13, 2017 4434 Views 0 comment Print

No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation; Services provided by an educational institution to students, faculty and staff are fully exempt from GST.

Migrants under GST Composition Scheme

July 13, 2017 39756 Views 29 comments Print

The last date for submission of intimation of composition scheme in on or before 21st July, 2017. The motto is to issue the registration certificate, called Goods and Services Tax Identification Number (GSTIN), to taxpayers who have already been issued provisional ID for registration (PID) as well as to the new taxpayers.

Goods and Services Tax on Transportation of Goods by Road

July 13, 2017 142836 Views 31 comments Print

Transportation of goods by road are done by transporter or courier agency. Here, we are discussing about transporter. Transporter can be of two types: Goods Transport Agency (GTA) – like VRL Logistic or TCI XPS and Transport (i.e. Vehicle) Owners

Analysis of GST Compensation to states Act, 2017

July 13, 2017 18702 Views 1 comment Print

Provisions relating to GST Compensation to states which are relevant from the practice point of view have been dealt with in this Article.

How to Track GST Registration Application Status

July 13, 2017 267033 Views 43 comments Print

How to Track GST Registration Status? How to Track GST Application Status without logging into GST portal, after logging to the GST Portal using TRN?

GST: Liability of Registration & Payments thereof

July 13, 2017 11610 Views 2 comments Print

As per Sec 22 of the CGST Act 2017 every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his Aggregate turnover in a financial year exceeds the threshold limit of 20 lac/10 lac rupees shall be liable to register himself in the State or the Union territory from where he makes the taxable supply.

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