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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


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 123 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 165 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 717 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 123 Views 0 comment Print

GST ITC Cannot Be Denied Solely Due to NGTP Supplier Tag

Goods and Services Tax : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...

May 16, 2026 612 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 4476 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 555 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 804 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 3324 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 22815 Views 1 comment Print


Latest Judiciary


Bombay HC Allows Reconsideration of Manual GST Appeal Due to Missing DRC-07 on Portal

Goods and Services Tax : The Bombay High Court held that rejection of a manual GST appeal was unsustainable where DRC-07 was not available on the GST porta...

May 18, 2026 177 Views 0 comment Print

Gauhati HC Quashes GST Cancellation as Order Lacked Reasons Under FORM GST REG-19

Goods and Services Tax : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...

May 17, 2026 228 Views 0 comment Print

Bombay HC Quashes GST Order as Proceedings Were Initiated Against Amalgamated Entity

Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...

May 17, 2026 240 Views 0 comment Print

Tax Deposit During GST Raid Cannot Automatically Be Treated as Voluntary: Bombay HC

Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...

May 17, 2026 258 Views 0 comment Print

Kerala AAR Rejects GST Advance Ruling Plea Due to Hypothetical Queries

Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...

May 16, 2026 153 Views 0 comment Print


Latest Notifications


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 561 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 3285 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 297 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

Gross and Net GST revenue collections for month of April, 2026

Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...

May 1, 2026 750 Views 0 comment Print


Delhi VAT : Delegation of Powers regarding refunds

November 25, 2013 591 Views 0 comment Print

The existing orders of delegation of powers provided that the AC (VAT)/AVATO shall issue refund order after obtaining the prior approval of the Zonal incharge where the amount of refund is above Rs.2.5 lees and upto Rs.10.00 lacs. If the amount of rebind is more than Rs.10.00 Lies, prior approval of the Special Commissioner (Refund) is required.

Delhi VAT : FAQs on Checking of Vehicles & Modalities for Enforcement-II Branch

November 24, 2013 2767 Views 0 comment Print

This Article Covers the statutory Provisions related to the following topics under Delhi Value Added Tax Act, 2004 & Central Sales Tax Act, 1956 :- FAQs on Checking of Vehicles Undertaking form for claiming goods with genuine bills before release of vehicles Statutory Provisions related to Goods vehicles & transporters under DVAT Act, 2004

MVAT: Correction of dealers mistakes or excess payment refund

November 24, 2013 17379 Views 0 comment Print

The payment of tax under MVAT Act, 2002 and CST Act, 1956 by way of e-payment was made mandatory from March, 2011. It has been reported to this office by some of the dealers and the Banks that they made certain mistakes while making e-payment.

Delhi VAT – Filing of online return for 2nd quarter of 2013-14 – extension of period thereof

November 20, 2013 2022 Views 0 comment Print

Extend the last date of online filing of second quarter return for the year 2013-14, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexures, and submission of hard copy alongwith required enclosures as per schedule given below:

Delhi VAT- FAQs- enforcement survey/inspection of business premises

November 19, 2013 1707 Views 0 comment Print

Surveys are conducted to verify whether all transactions being made by a dealer are being faithfully reported by the dealer and whether due tax is being deposited on all such transactions. Under section 59 of the DVAT Act, 2004

Deployment of ATM machines for banks is not transfer of right to use goods

November 15, 2013 4089 Views 0 comment Print

The penalty in this case has been levied and further upheld by the lower appellate authority on the ground that providing ATM machine to bank after bringing them from outside the State of Punjab, is a transfer of right to use goods and is covered by the definition of sale as per Section 2 (zf) (iv) of the Punjab Value Added Tax Act, 2005

Tamilnadu VAT : Reduction in Set off, Transit Pass & CST Sales

November 13, 2013 12799 Views 0 comment Print

Amendment of Section 19- Whenever CST sale is made under Section 8(1) of the CST Act, 1956, the proviso to Section 19(2)(v) as amended seeks to restrict the [ITC] input tax credit by providing that credit shall be allowed in excess of 3%.

Delhi VAT: Delegation Of Powers Vested In Commissioner (VAT)

November 12, 2013 765 Views 0 comment Print

Delhi Value Added Tax Rules, 2005 do hereby delegate my powers specified in column Nos. 3 under Section mentioned in column no. 2 to the Officers specified in column 4 of the table appended below and direct that these officers shall exercise the powers and perform the duties concomitant with such powers, within their respective jurisdictions.

Delhi VAT : Last date to file 2nd quarter return for dealers with turnover exceeding 10 Crores extended to 20.11.2013

November 11, 2013 2006 Views 0 comment Print

Commissioner, Value Added Tax, do hereby extend the last date of online filing of second quarter return for the year 2013-14, in Form DVAT-16 and DVAT-17, alongwith required annexures, and submission of hard copy of acknowledgement in Form DVAT-56, as per schedule given below:

Delhi VAT – Due date extended to file Audit report in Form AR-I for the year 2012-13

November 7, 2013 1379 Views 0 comment Print

In exercise of the powers conferred under Section 49 and 70 of the Delhi Value Added Tax Act, 2004 read with Rule 42A of the Delhi Value Added Tax Rules, 2005 hereby extend the date of filing of the said report to 02/12/2013 instead of 15/11/2013.

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