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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 126 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 171 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 231 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 2181 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 396 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 2892 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 123 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 93 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 132 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 129 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 138 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 3957 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 18096 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 25698 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 1113 Views 0 comment Print


No Profiteering Found Due to Excess ITC Benefit Passed to Homebuyers: GSTAT

April 6, 2026 537 Views 0 comment Print

The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit was already transferred to buyers.

Homebuyers Cannot Claim ITC Benefit in Fully Post-GST Projects: GSTAT

April 6, 2026 645 Views 0 comment Print

GSTAT held that no anti-profiteering violation arises where construction, agreement, and payments occur entirely in the GST regime. Since prices already factored ITC, no benefit was required to be passed on.

Error Rectified Due to Calculation Discrepancy in GSTAT Anti-Profiteering Order

April 6, 2026 315 Views 0 comment Print

The issue involved a calculation error in the final order. The Tribunal clarified the correct per sq. ft. benefit including GST and directed proper computation.

GST Appeal Cannot Be Dismissed Only Due to Absence at Personal Hearing: Gujarat HC

April 6, 2026 624 Views 0 comment Print

The court held that rejecting an appeal solely due to non-appearance is improper. Authorities must consider written submissions and pass a reasoned order. The ruling reinforces fair adjudication principles.

GST Registration Restoration Allowed Due to Compliance with Court-Imposed Conditions

April 6, 2026 324 Views 0 comment Print

The issue involved cancellation of GST registration for non-filing of returns. The Court held that registration can be revived if pending returns and dues are cleared as per prescribed conditions.

GST Registration Revival Allowed Due to COVID-19 Delay on Tax Payment & Return Filing

April 6, 2026 249 Views 0 comment Print

The issue involved cancellation for non-filing of returns during the pandemic. The Court held that registration can be restored subject to filing returns and payment of dues.

GST Registration Cancellation Can Be Reconsidered Due to Compliance with Pending Returns

April 6, 2026 396 Views 0 comment Print

The Court addressed whether cancellation for non-filing of returns can be reversed after compliance. It held that authorities may restore registration if returns are filed and dues cleared as per Rule 22(4).

Contractor Entitled to GST Rate Increase Refund Due to Statutory Price Adjustment Clause

April 6, 2026 801 Views 0 comment Print

Writ Maintainable in Contract Dispute Where State Action Found Arbitrary; GST Rate Revision During Contract Execution Must Be Compensated: Court; Denial of GST Differential Refund Held Discriminatory Against Contractor;

GST Show Cause Notice Upheld as Prima Facie ITC Fraud Alleged in Supply Chain

April 6, 2026 675 Views 0 comment Print

Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court) The writ petition challenged a show cause notice dated June 18, 2025 issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017, along with a subsequent adjudication order dated November 04, 2025. The dispute arose from allegations that […]

Sold capital goods within 5 years and received GST notice?

April 6, 2026 15633 Views 0 comment Print

Many taxpayers wrongly assume paying GST on sale value is sufficient when selling capital goods. The law requires comparing reduced ITC with transaction tax, and failure leads to tax demands and interest liability.

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