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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


Innocent Recipient’s Burden: GST Challenges When Suppliers Turn “Fake”

Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...

May 25, 2026 138 Views 0 comment Print

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 75 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 303 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 372 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 522 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 4779 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 51 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 54 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 69 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 54 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 57 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 11418 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 22941 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 771 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 4491 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 351 Views 0 comment Print


GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

April 21, 2026 3783 Views 0 comment Print

The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk actions, reduces manual effort, and improves compliance accuracy through structured validation and upload features.

When the Taxman’s Address Becomes a Casino Sign

April 21, 2026 861 Views 0 comment Print

The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how technical weaknesses can undermine regulatory frameworks.

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

April 21, 2026 22896 Views 1 comment Print

Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights strict enforcement against large-scale GST refund fraud using shell entities.

Whether Supplier Can Reduce Output Tax Liability Through Credit Note When Recipient Becomes Unregistered?

April 21, 2026 780 Views 0 comment Print

Explains how suppliers may face denial of output tax reduction when recipients cannot reverse ITC after deregistration. Highlights the risk of double tax benefit and need for safeguards.

GST Export of Services: Why Using Customs Exchange Rate Is Wrong

April 21, 2026 1071 Views 0 comment Print

A common GST issue in export of services relates to the correct exchange rate for currency conversion, often misunderstood by professionals. Many incorrectly apply the Customs notified exchange rate, which is applicable only to import and export of goods. For services, the correct provision is Rule 34(2) of the CGST Rules, 2017, which mandates that […]

Odisha Abolishes Professional Tax

April 21, 2026 1989 Views 0 comment Print

The Ordinance repeals the professional tax law with immediate effect from April 2026. It preserves past liabilities and proceedings, ensuring continuity for prior obligations while abolishing future tax applicability.

Chhattisgarh HC Stayed GST Recovery Subject to Pre-Deposit Compliance

April 20, 2026 327 Views 0 comment Print

The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emphasized that compliance with pre-deposit and undertaking conditions is mandatory. The decision highlights the role of procedural compliance in securing relief.

Appeal In Goods And Services Tax Appellate Tribunal: E-Filing Portal & Law

April 20, 2026 1446 Views 1 comment Print

The framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may hinder smooth justice delivery for taxpayers.

ITC Cannot Be Denied for Supplier Default: Key GST Rulings Explained

April 20, 2026 2784 Views 0 comment Print

Courts held that bona fide buyers cannot lose ITC due to supplier non-payment. The key takeaway is that liability cannot shift to the recipient without fraud.

GST Suspension, Cancellation & Section 74: How Bona Fide Buyers are Penalised for Others’ Defaults?

April 20, 2026 588 Views 0 comment Print

Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers should not be punished without proof of wrongdoing.

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