Follow Us:

Goods and Services Tax

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 147 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 123 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 207 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 348 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 438 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 834 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 45 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 54 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 57 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 189 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 108 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 10821 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 630 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 4386 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 18396 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 26016 Views 3 comments Print


Safari Retreats Judgment: A Game Changer for ITC on immoveable property?

November 15, 2024 9666 Views 0 comment Print

Supreme Court rules on ITC restrictions for construction under Section 17(5) of CGST Act in Safari Retreats Case. Clarifies “plant or machinery” eligibility and functionality test.

Department cannot pass an order on dated personal hearing: Madras HC

November 15, 2024 1272 Views 0 comment Print

Madras High Court remands SS Traders case, ruling that passing an order on the hearing date is procedurally unfair. Department to reassess after a fresh hearing.

Order justified as reply not furnished even after providing extra demanded time: Madras HC

November 15, 2024 615 Views 0 comment Print

Madras High Court held that petitioner didn’t furnished the reply even after providing the extra time limit as requested by the petitioner. Hence, writ petition dismissed and passing of assessment order justified.

GST on Buy One Get One Free Scheme, Secondary Discounts & issuance of Credit Notes

November 14, 2024 7824 Views 0 comment Print

GST compliance on Buy One Get One Free offers, secondary discounts, and issuance of credit notes clarified by CBIC, including Input Tax Credit details.

Bonafide non-filing of GST return: matter remanded for consideration of revocation of GST registration

November 14, 2024 1050 Views 0 comment Print

Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within stipulated time period was due to bonafide reasons, unavoidable circumstances and sufficient cause.

Contravention of GST Act attracts civil and criminal action and not suspension of GST registration

November 14, 2024 1140 Views 0 comment Print

Kerala High Court held that for contravention of the provisions of the GST Act, department can take civil and/ or criminal action against the accused, however, suspension of GST registration directly hits the fundamental right and hence unjustified.

Blocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible

November 14, 2024 1209 Views 0 comment Print

Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules merely on the basis of report of enforcement authority, without independent or cogent reasons, impermissible in law.

Tamil Nadu AAR Disposes ZF Commercial Vehicle’s GST Application as Withdrawn

November 14, 2024 633 Views 0 comment Print

Tamil Nadu AAR disposes ZF Commercial Vehicle Control Systems India Limited’s GST Advance Ruling application as withdrawn.

GST Classification and Tax Rate for Antioxidant Water (HSN 22011010)

November 14, 2024 1977 Views 0 comment Print

Clarification sought by IDYA for HSN code and GST rate on antioxidant water. Advance ruling issued by Tamil Nadu AAR on classification and tax rate.

GST Advance Ruling Application Withdrawn by Sreenivasa Engineering

November 14, 2024 360 Views 0 comment Print

The applicant’s GST Advance Ruling application was disposed of as withdrawn, as they requested after being unable to secure the related contract.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930