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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 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 102 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 114 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 201 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 321 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 135 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 381 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 288 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 2985 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 831 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 5247 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 39 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 51 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 48 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 141 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 102 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 10671 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 627 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 4383 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 18390 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 26001 Views 3 comments Print


GSTN Advisories: Latest GST Updates and Compliance Changes

January 2, 2025 15189 Views 0 comment Print

Stay updated with GSTN advisories on e-invoicing, E-Way Bill updates, GSTR-7 filing, and Section 128A waiver scheme. Learn about mandatory changes and compliance processes.

Patna HC upholds validity of Section 16(4) of CGST Act which restricts ITC

January 2, 2025 6795 Views 0 comment Print

Patna High Court upholds the validity of Section 16(4) of CGST/BGST Act, addressing input tax credit claims and compliance requirements. Key details and implications discussed.

Tax Invoice & E-Way Bill Establish Assessee’s Ownership under CGST Act: Allahabad HC

January 2, 2025 1374 Views 0 comment Print

Allahabad High Court quashes detention order, ruling goods should be released under Section 129(1)(a) of the CGST Act, applying 2018 circular.

Alleged Arbitrary & illegal GST notifications: Calcutta HC stays recovery

January 2, 2025 1002 Views 0 comment Print

Calcutta High Court grants interim relief to OSL Exclusive Pvt. Ltd., restraining recovery under CGST/WBGST Act. Final hearing scheduled for July 2024.

GST Waiver Scheme Under Section 128A: Key Highlights

January 2, 2025 6096 Views 1 comment Print

Understand the GST waiver scheme under Section 128A. Covers interest and penalty relief, exclusions, timelines, and processes for compliance and applications.

Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC

January 2, 2025 6783 Views 0 comment Print

Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest is not eligible.

Late Fee Waiver under GST Notification 07/2023 Granted despite filing of return before cut-off date

January 2, 2025 2112 Views 0 comment Print

It would be unjust to deny benefit to petitioner merely because petitioner filed return prior to the issuance of amnesty notification dated 31.03.2023, confined to amnesty only to those who filed return between 01.04.2023 and 30.06.2023.

25% Pre-Deposit was required for discrepancy In GSTR-3B and Form 26AS u/s 203AA of Income Tax

January 2, 2025 900 Views 0 comment Print

Assessee was registered under GST Act, had its original GSTIN cancelled in September 2018 and was later assigned a new GSTIN in September 2019. Assessee had filed its monthly returns in GSTR-1 and GSTR-3B through the common portal.

Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st Dec, 2024

January 1, 2025 6822 Views 0 comment Print

Extension provided for e-way bills expired on December 31, 2024, due to technical issues. Extended deadline to January 1, 2025, for compliance.

GST Revenue Collections for December 2024

January 1, 2025 5154 Views 0 comment Print

The GST revenue data for December 2024 shows growth across domestic and import categories. Find the detailed breakdown for CGST, SGST, IGST, and CESS.

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