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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 168 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 255 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 108 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 417 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 309 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 423 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 1176 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 3099 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 63 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 72 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 48 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 42 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 48 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 165 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 348 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 378 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 13983 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


Reverse charge mechanism under Section 9(4) of CGST Act 2017

June 28, 2017 212088 Views 53 comments Print

As per Section 9(4) of CGST act 2017 any Supply of goods or service from an Unregistered supplier to a Registered supplier will cast liablity to Pay GST to the Government in the form of RCM I.e Reverse charge mechanism.

Transitional provisions at the time of switching to GST on 1-7-2017

June 28, 2017 7791 Views 4 comments Print

Every business is waiting to make the transition to the new laws under GST as we get closer to the appointed day.

CGST on intra-State supplies of certain Services by e-commerce operator

June 28, 2017 38628 Views 1 comment Print

In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on i ntra-State supplies shall be paid by the electronic commerce operator

Govt notifies Specialised agencies entitled to claim CGST refund

June 28, 2017 3531 Views 0 comment Print

CGST Act- Govt notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.

Supplies not eligible for refund of unutilized ITC under CGST Act

June 28, 2017 14043 Views 0 comment Print

Central Government notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act.

CGST: What not to be treated as supply of goods or services

June 28, 2017 8265 Views 0 comment Print

Central Government notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-

CGST: Services under reverse charge mechanism

June 28, 2017 462396 Views 9 comments Print

CGST- Central Government notifies the categories of services on which tax will be payable under reverse charge mechanism under CGST Act

Exemptions on supply of services under CGST Act

June 28, 2017 1102497 Views 26 comments Print

Central Government intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry

Textile Job-worker : Refund of accumulated Credit?

June 28, 2017 15918 Views 3 comments Print

The vast sweep of Indian Textiles extends from the hand-woven sector on one end to the capital intensive mill sector on the other. The segments include the decentralised powerlooms, hosiery and knitting sectors; the handloom and handicrafts segments; as also the wide range of fabrics which include man-made fibres, cotton, silk, jute and wool.

Rates for supply of services under CGST Act, 2017

June 28, 2017 628434 Views 17 comments Print

Central Government notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

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