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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


Transit State Cannot Penalise Pure Inter‑State Transit: Limits of Cross‑Empowerment under GST

Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...

May 25, 2026 54 Views 0 comment Print

No Penalty Under GST With Out Liability

Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...

May 25, 2026 273 Views 0 comment Print

Arbitrary Taxation vs Constitutional Protection: Understanding Articles 14, 19(1)(g) and 265

Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...

May 25, 2026 135 Views 0 comment Print

Social Media Income: GST & Income Tax Guide

Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...

May 25, 2026 357 Views 0 comment Print

GST Penalty Quashed as Transit State Had No Jurisdiction Over Interstate Goods Movement: Allahabad HC

Goods and Services Tax : The High Court ruled that a transit State cannot impose GST penalties on goods merely passing through its territory when no tax li...

May 25, 2026 243 Views 0 comment Print


Latest News


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 516 Views 0 comment Print

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 4776 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 597 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 876 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 3423 Views 0 comment Print


Latest Judiciary


Allahabad HC Grants Bail in Fake GST Invoice Case Due to Absence of Exceptional Circumstances

Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...

May 25, 2026 9 Views 0 comment Print

Karnataka HC Quashes GST Interest Waiver Rejection as Section 128A Time Limit Was Directory

Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...

May 25, 2026 15 Views 0 comment Print

SC Dismisses Challenge to GST Order as Alternative Appellate Remedy Was Available

Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...

May 25, 2026 12 Views 0 comment Print

Madras HC Allows Fresh GST Adjudication as Taxpayer Agreed to Deposit 50% Tax

Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...

May 25, 2026 12 Views 0 comment Print

Allahabad HC Quashes GST Confiscation Notice as Tax Liability Was Not Determined Under Sections 73/74

Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...

May 25, 2026 15 Views 0 comment Print


Latest Notifications


GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 11364 Views 0 comment Print

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 22908 Views 3 comments 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 768 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 4479 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 348 Views 0 comment Print


Grant of Administration Relief to unregistered dealers under MVAT Act

April 18, 2009 3491 Views 0 comment Print

The State Government vide Government Resolution referred to at Serial No.2 above, delegated powers of grant of Administrative Relief in respect of Acts administered by Sales tax Department mentioned therein, to the Commissioner of Sales Tax with powers to re-delegate further to subordinate authorities.

GST to be aligned with foreign trade after April 1, 2010

April 17, 2009 753 Views 0 comment Print

The new foreign trade policy, which is being prepared by the commerce ministry, will be aligned with the Goods and Services Tax (GST) only after implementation of this indirect tax mechanism. The new policy is likely to be announced by the next government at the Centre by mid-2009, while the GST is likely to be […]

MVAT Rate of tax on Timber is 12.5% from 1st April 2009.

April 15, 2009 2212 Views 0 comment Print

You are aware that by the Government notification cited at reference (1) above, the rate of tax on Timber [under Entry 108(2) of schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002] for the period 1st April 2008 to 31st March 2009 was reduced to 4 per cent. Thus, with effect from 1st April 2009 the rate of tax on Timber shall be 12.5 per cent.

Extention of date for existing mannual system for accepting applications for declarations till 30/06/2008: MVAT Cir-12T of 2009

March 31, 2009 736 Views 0 comment Print

This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.

Sony India Pvt. Ltd. Versus Commercial Tax Officer & Anr (Supreme Court)

March 28, 2009 1120 Views 0 comment Print

Similar goods manufactured in India and sold by other dealer like Samsung, LG etc. in Tamil Nadu are being taxed at 12% after 27.03.2002. However, the petitioners (assessee) herein alone are now required to pay tax at 20%. Presently, the Act imposes a higher rate of 20% on sales tax whereas other similar goods suffer sales tax at 12% -Liability of sales tax on imported goods transferred to warehouses.

Trade Cir-11T of 2009 – Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005

March 26, 2009 934 Views 0 comment Print

TRADE CIRCULAR Mumbai, Dt.25.03.2009,     No.LTR-2009/ 1/Adm-29/ B-139  ,         Trade Cir. No. 11 T of 2009 Sub: Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005. Ref: 1) Notification No.LTA-1090/ 179/ Taxation-2 dated 21st January, 1992. 2) Notification No.LTA-1090/ CR-47/ Taxation-2 dated 18th November, […]

MVAT circular on filing of revised return as advised by the Auditor in Audit Report

March 22, 2009 1495 Views 0 comment Print

TRADE CIRCULAR Dt.21.03.2009 No.VAT/MMB-1006/ 152/Adm-6 Mumbai, Trade Cir. No. 9 T of 2009 Sub: Filing of revised return as advised by the Auditor in Audit Report. Ref: Trade circular No. 26T of 2006 dated 18.9.2006. Gentlemen/Sir/ Madam, Certain queries have been received from the trade and associations, as also from departmental authorities in connection with […]

MVAT Notification for mandatory filling of e-returns for all periods from April-2005

March 4, 2009 934 Views 0 comment Print

In exercise of the powers conferred by clause (a) of sub-rule (5) of Rule 17 and rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State hereby provides with effect form the 1st March, 2009. The registered dealers who are,-

Govt cannot claim precedence over properties of Sales Tax defaulter: HC

March 4, 2009 981 Views 0 comment Print

The Tamil Nadu government cannot claim precedence over properties of a sales tax defaulter who has secured bank finance unless the Sales Tax Act had a specific Provision creating first charge (first call on Property) in favour of the government, the Madurai bench of the Madras High Court ruled on Monday. Justice Chitra Venkataraman, allowing a writ petition by the Tamil Nadu Mercantile Bank

SC ask telcos to move appropriate forum on sales tax issue

March 4, 2009 517 Views 0 comment Print

The Supreme Court on Monday asked the telecom majors Bharti Airtel and Hathway and Datacom Pvt Ltd to move appropriate authority to decide whether transactions related to providing broadband services to subscribers can be treated as “sale of light energy” for levying sales tax. A bench headed by Justice Mr S H Kapadia while setting aside the Karnataka High Court order asked the companies

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