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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


Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure

Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...

June 11, 2026 1203 Views 0 comment Print

Input Tax Credit Under GST: Conditions, Restrictions & Compliance

Goods and Services Tax : Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation...

June 11, 2026 147 Views 0 comment Print

SC Upholds GST On Online Gaming, Fantasy Sports & Casinos

Goods and Services Tax : The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgme...

June 11, 2026 108 Views 0 comment Print

The Hidden Business Risks in GST Fourth Amendment Rules 2025

Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...

June 10, 2026 195 Views 0 comment Print

NGTP Tag Cannot Replace Evidence: Why Bona Fide GST Buyers Are Facing Unwarranted Scrutiny

Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...

June 10, 2026 318 Views 0 comment Print


Latest News


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 84 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 285 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 2967 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 822 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 5226 Views 1 comment Print


Latest Judiciary


West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...

June 11, 2026 45 Views 0 comment Print

Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025

Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...

June 11, 2026 63 Views 0 comment Print

Madras HC Orders Fresh GST Adjudication Subject to 25% Tax Deposit Despite Ex-Parte order

Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...

June 11, 2026 72 Views 0 comment Print

GST Order Quashed as Hearing Was Fixed Before Reply Deadline: Uttarakhand HC

Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...

June 11, 2026 105 Views 0 comment Print

Allahabad HC Quashes GST Demand as Hearing Date Was Fixed Before Reply Deadline

Goods and Services Tax : The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a rep...

June 11, 2026 66 Views 0 comment Print


Latest Notifications


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 9855 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 612 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4320 Views 0 comment Print

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 18345 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 18, 2026 25938 Views 3 comments Print


MVAT on TV channel subscription fees: Tax Officers Must Follow Precedents- HC

May 7, 2025 909 Views 0 comment Print

Bombay High Court sets aside tax order against Viacom 18, ruling that tax officers must follow earlier appellate decisions on taxing TV channel subscription fees.

Mandatory Pre-Deposit Under GST: An Analysis of Its Impact On Appellate Remedies

May 7, 2025 10743 Views 0 comment Print

Analysis highlights concerns that mandatory GST pre-deposit for appeals poses financial hurdles for businesses, potentially limiting access to justice against disputed tax demands.

GST Compliance Challenges: Purchaser’s ITC Loss Due to Seller’s Non-Filing of Returns

May 7, 2025 2091 Views 0 comment Print

Buyers lose ITC under GST if sellers fail to file GSTR-1. Reform urged to shift liability to defaulting sellers and ease compliance burden on purchasers.

Block Credit – Section 17(5) of CGST Act 2017

May 7, 2025 10890 Views 0 comment Print

Understand Section 17(5) of the CGST Act, 2017, listing goods and services where Input Tax Credit (ITC) is restricted, with specific exceptions outlined.

Section 10 of CGST Act, 2017: Composition Scheme – A Lifeline for Small Taxpayers

May 7, 2025 5004 Views 0 comment Print

Learn about Section 10 of the CGST Act 2017 and the GST Composition Scheme for small taxpayers. Understand eligibility, rates, conditions, and compliance.

To Exempt or Not to Exempt? The Great PG/Hostel GST Dilemma

May 7, 2025 7110 Views 0 comment Print

Learn about the impact of GST exemption changes on PG and hostel accommodations in India, the confusion over new rules, and the ongoing debate on “per person” interpretation.

ITC within period prescribed u/s. 16(5) of CGST Act is eligible even if barred by limitation u/s. 16(4)

May 7, 2025 960 Views 0 comment Print

Madras High Court held that Input Tax Credit (ITC) barred by limitation in terms of section 16(4) of the CGST Act but within period prescribed in terms of section 16(5) of CGST Act is eligible. Accordingly, order quashing ITC set aside.

Bail of accused involved in fraudulent passing on of GST ITC granted on ground of parity

May 7, 2025 759 Views 0 comment Print

Allahabad High Court held that bail granted to accused involved in passing on of fraudulent Input Tax Credit under GST considering the ground of parity, since regular bail granted to other co-accused involved in the matter.

HC Shouldn’t Use Writ Powers in GST Cases with Appeal Remedy: SC

May 7, 2025 7554 Views 0 comment Print

Supreme Court rules Telangana High Court should not have used writ powers in a GST detention case when statutory appeal remedy was available under Section 107.

Request for Action Against Misuse of Section 74 Powers by Delhi CGST Offices

May 7, 2025 14811 Views 2 comments Print

Letter to CBIC alleges Delhi CGST offices misuse Section 74 (fraud) for all SCNs. RTI data shows 100% use, causing taxpayer distress and business harm.

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