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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


Analysis of Composition Levy under Section 10 of CGST Act, 2017

Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...

May 19, 2026 255 Views 0 comment Print

Section 10, 11 and 12 of CGST Act, 2017

Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...

May 18, 2026 1341 Views 0 comment Print

Is IMS a Boon or a Bane for Taxpayers?

Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...

May 18, 2026 873 Views 0 comment Print

GST ITC as a Vested Right: Why Bona Fide Purchasers Should Not Lose Credit

Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...

May 18, 2026 2391 Views 0 comment Print

Day-to-Day GST Compliance for Service Providers: Invoices, ITC, Returns & Common Mistakes

Goods and Services Tax : This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies w...

May 18, 2026 330 Views 0 comment Print


Latest News


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 4536 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 564 Views 0 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 822 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3333 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22821 Views 1 comment Print


Latest Judiciary


Pre-Adjudication GST Recovery Cannot Be Treated as Voluntary Payment: Bombay HC

Goods and Services Tax : The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. ...

May 19, 2026 45 Views 0 comment Print

Calcutta HC Restores GST Registration Subject to Filing of Pending Returns & Payment of Dues

Goods and Services Tax : The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business o...

May 19, 2026 171 Views 0 comment Print

P&H HC Grants Bail to Assistant of CA in ₹66 Crore GST Fraud Case

Goods and Services Tax : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...

May 19, 2026 219 Views 0 comment Print

Goods Transported Without E-Way Bill: GST Confiscation Challenge Rejected

Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...

May 19, 2026 204 Views 0 comment Print

Unsigned GST Assessment Order Set Aside Due to Absence of Officer Signature

Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...

May 19, 2026 153 Views 0 comment Print


Latest Notifications


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 19, 2026 4926 Views 0 comment Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 642 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3564 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 315 Views 0 comment Print

GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 576 Views 0 comment Print


Goods & Service Tax (GST) in Time Deadlock

May 10, 2015 4618 Views 0 comment Print

Advocate Anandaday Misshra GST Bill Lok Sabha has finally passed the GST Amendment Constitutional Bill on 5th May 2015 . The GST Bill no. 192 of 2014 will result the 122th amendment in Constitution of India GST is an indeed path breaking tax reform since 1947 in India . Goods and Service Tax (GST) in India […]

New Online Registration system for MVAT and CST without attending officers

May 7, 2015 31627 Views 3 comments Print

With reference to my previous article on revised registration procedure as per circular 4T of 2015, where common form for registration of MVATCSTPTRCPTEC. Now Department has come up with new Trade circular 5T of 2015 dated 07/05/15 where, you will surprise to here that ; registration can be obtained for all above mentioned numbers without attending the authorities. Yes it is, now the facility to upload all the documents is made available from 07/05/15 onwards.

Highlights of GST Bill passed by Lok Sabha

May 7, 2015 25674 Views 0 comment Print

Amid stiff resistance followed by walk out by the Congress Members, the Lok Sabha today, on May 6, 2015 has passed the much awaited Constitutional (122nd Amendment) Bill, 2014 on Goods and Services Tax (GST) with 2/3rd majority.

Online registration under MVAT Act, 2002 and CST Act,1956

May 6, 2015 10898 Views 0 comment Print

The applications for registration under the MVAT Act, 2002 and the CST Act, 1956 are required to be submitted online. Once the application is uploaded the applicant is required to attend before the registration authority for verification of required documents and photo signature.

Punjab VAT-No assessment or provisional assessment without prior approval of ETC

May 6, 2015 1512 Views 0 comment Print

Punjab Government has suitably amended Rule 47 of the Punjab VAT Rules, 2005 whereby no assessment or provisional assessment now can be framed without the prior approval of the Excise and Taxation Commissioner, Punjab.

Incentivizing States Under GST Regime

May 5, 2015 1204 Views 0 comment Print

As tax rates during Goods and Services Tax (GST) regime will be closely aligned to the Revenue Neutral Rates (RNR) of the Centre and the States, the revenues of the Central and State Governments will not be impacted in the long run. To help States in the transition phase, the Constitution (122nd Amendment) Bill, 2014, […]

Unless substantiated that freight charges was reimbursed, the freight is part of turnover & Sales tax is leviable on freight charges

May 1, 2015 2143 Views 0 comment Print

Indian Oil Corporation Ltd. (the Petitioner) is a Public Sector Undertaking of the Union of India. During the Assessment Year 1999-2000, 2006-07, 2007-08, 2008-09 and 2009-10 (Impugned period), the Petitioner has sold diesel to the Railways.

Delhi VAT- Modification of Circular No. 27 of 2014-15 dated 27/02/2015

May 1, 2015 2161 Views 0 comment Print

CIRCULAR NO. 09 OF 2015-16 Dated: 01/05/2015- In partial modification of this department’s Circular No.27 of 2014-15, the following Assistant Commissioner(mentioned in Col.No.4) is hereby authorised as Spl.OHA for hearing the objections with respect to 2A-2B mismatch of 2012-13 in place of the Assistant Commissioners, transferred out from this department(mentioned in Col.No.2), till further orders :-

Delhi VAT- Default Assessment under CST Act

May 1, 2015 4120 Views 0 comment Print

CIRCULAR No. 8 of 2015-16 Dated 01/05/2015 Attention is invited to all Assessing Authorities to this department Circular no 5 of 2014-15 dated: 04/08/2014, whereby it was directed that, no Assessing Authorities shall frame any central assessment related to Central declaration forms and where no refund is involved

Delhi VAT- Regarding State bank of Patiala

May 1, 2015 829 Views 0 comment Print

No.F.7(400)/Policy/VAT/2011/PF/142-155 Dated : 01-05-2015 The Authorisation of State Bank of Patiala, in addition to the RBI’s regulations, shall further be subject to the conditions mentioned in notification No.F.7(400)/Policy/VAT/2014/1387-98 dated 28/03/2014.

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