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Latest Articles


GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 45 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 153 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 201 Views 0 comment Print

GST on RWA Maintenance Charges: What Residents Need to Know

Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...

June 8, 2026 1938 Views 0 comment Print

Litigation Lifeline: Judicial Rescue of Time-Barred GST Appeals

Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...

June 8, 2026 378 Views 0 comment Print


Latest News


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 246 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 2880 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 813 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 5193 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 672 Views 0 comment Print


Latest Judiciary


Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...

June 9, 2026 66 Views 0 comment Print

Lifestyle Liable for Profiteering as Base Prices Increased After GST Rate Reduction

Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...

June 9, 2026 57 Views 0 comment Print

GST Registration Amendment Allowed Subject to Deposit of Tax Arrears & Statutory Dues

Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...

June 8, 2026 126 Views 0 comment Print

Bombay HC Quashes GST Notice as Multiple Financial Years Cannot Be Clubbed in One Section 74 Proceeding

Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...

June 8, 2026 120 Views 0 comment Print

Bail Granted in Alleged ₹8.36 Crore Fake ITC Case as Investigation Was Complete

Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...

June 8, 2026 132 Views 0 comment Print


Latest Notifications


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 543 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 3924 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 18078 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 25683 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 14, 2026 1110 Views 0 comment Print


‘Authorized Operations’ Condition not applies for Pre-Oct 2023 SEZ Refund Claims: Bombay HC

April 24, 2026 375 Views 0 comment Print

The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was introduced only from October 2023. The ruling clarifies temporal applicability of amended provisions.

No GST Transition Allowed for EC, SHEC and KKC Credits: Kerala HC

April 24, 2026 414 Views 0 comment Print

The court examined whether unutilized cess credits could be refunded after GST transition. It held that without explicit statutory backing, refund claims are not maintainable, leading to dismissal of the petition.

Madras HC Stayed Recover for Non-Uploading of DRC-07 Summary on GST Portal

April 24, 2026 447 Views 0 comment Print

The Court held that failure to upload the DRC-07 summary affects appellate rights. Recovery proceedings were stayed until compliance is completed.

Gujarat HC Allowed IGST Refund as Omission of Rule 96(10) Applies to Pending Proceedings

April 24, 2026 336 Views 0 comment Print

The case addressed whether omission of Rule 96(10) affects ongoing disputes over IGST refunds. The Court held that the omission applies to pending proceedings, allowing refund claims to proceed.

GST Applies to Commission in Voucher Transactions, Not Entire Turnover: Bombay HC

April 24, 2026 756 Views 0 comment Print

The ruling held that vouchers are not goods or services and cannot be taxed as supply. The matter was remanded for fresh adjudication, limiting GST liability to commission income where applicable.

No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing

April 24, 2026 315 Views 0 comment Print

The Court held that an SCN uploaded in the Additional Notices Tab without effective visibility denied the assessee a fair hearing, leading to the quashing of the demand order.

Late Fee applies for GSTR-9C Delay as It Forms Part of Annual Return: Madras HC

April 24, 2026 3651 Views 0 comment Print

The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-9C was treated as delayed filing of the return itself, justifying penalty under GST law.

GST Registration Revocation allowed After Tax Payment: Uttarakhand HC

April 24, 2026 273 Views 0 comment Print

The case addressed whether cancellation for non-filing of returns could be reversed. The court allowed revocation subject to filing returns and payment of tax, interest, and penalty.

Two GST Orders for Same Period Invalid: Madras HC Quashes One Assessment

April 24, 2026 3942 Views 0 comment Print

The Court held that two assessment orders for the same discrepancies and tax period cannot coexist. It quashed one order and allowed proceedings under the other to continue.

GST Not Applicable Due to Completed Auction Sale Before July 2017 despite delayed Payment

April 24, 2026 270 Views 0 comment Print

The court held that tax liability was fixed at the time of auction completion, prior to GST implementation. Delayed payment could not shift the applicable tax regime.

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