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 186 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 129 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 240 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 390 Views 1 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 150 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 510 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 291 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 2991 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 5250 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 57 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 60 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 69 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 279 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 11397 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 4404 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 18402 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


Madras HC Sets Aside Order: GSTR 3B & 2A Discrepancy Disputed

April 11, 2024 8634 Views 0 comment Print

Detailed analysis of Nakoda Unique Gold Private Limited vs. Assistant Commissioner (ST) case where Madras HC sets aside order over GSTR 3B & 2A discrepancies.

Unreceived GST ASMT 10/DRC-01: HC Grants Petitioner Opportunity

April 11, 2024 933 Views 0 comment Print

Malaysia Metals vs Assistant Commissioner: HC grants petitioner opportunity upon payment of 10% of disputed tax demand for unreceived GST ASMT 10/DRC-01.

GSTR-1 Turnover Reporting Error Case: HC Grants  opportunity to petitioner 

April 11, 2024 1215 Views 0 comment Print

Madras High Court overturns tax demand of Rs. 1.4 Cr due to GSTR-1 reporting error, grants opportunity for contestation. Full judgment details here.

GST registration cannot be cancelled retrospectively for non-filing of return for some period

April 11, 2024 1014 Views 0 comment Print

Merely, because a taxpayer has not filed GST returns for some period does not mean that taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed, and taxpayer was compliant.

HC set-aside GST Registration cancellation SCN/Order for lacking reason for retrospective cancellation

April 11, 2024 672 Views 0 comment Print

Delhi High Court overturns retrospective GST registration cancellation due to lack of details in notice and order, orders modification from date of notice.

HC Quashes GST order for Failure to Seek Further Details from Petitioner 

April 11, 2024 747 Views 0 comment Print

Impugned GST order dismissed petitioner’s reply as unsatisfactory and lacking substantial documents. court highlighted absence of any request for further details from petitioner, indicating a failure to engage with submitted reply effectively.

Alleged Misuse: Madras HC orders disposal of GST registration revocation application

April 11, 2024 486 Views 0 comment Print

Detailed analysis of P.Jeyaraman Vs Assistant Commissioner (CT) case where Madras HC orders disposal of application for Revocation of GST registration cancellation  

Ex-parte Order Invalid if SCN Issued Post GSTN Cancellation: Delhi HC

April 11, 2024 1305 Views 0 comment Print

Delhi High Court rules that an ex-parte order cannot stand if the taxpayer’s GSTN is cancelled, hindering response. Detailed analysis and implications discussed.

GST Search Authorization by Joint Commissioner without recording reasons is invalid

April 11, 2024 1083 Views 0 comment Print

Read the full text of the judgment/order by Allahabad High Court regarding the unauthorized search and seizure in the case of Gaurav Saurav Traders.

Inadequate Hearing Violates Section 75(4) of CGST Act 2017: Order Unsustainable

April 11, 2024 642 Views 0 comment Print

Analysis of M. Kandasamy Vs Deputy State Tax Officer-2 case reveals how inadequate hearing led to unsustainability of order under CGST Act 2017.

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