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Latest Articles


Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure

Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...

June 11, 2026 1944 Views 0 comment Print

Input Tax Credit Under GST: Conditions, Restrictions & Compliance

Goods and Services Tax : Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation...

June 11, 2026 210 Views 0 comment Print

SC Upholds GST On Online Gaming, Fantasy Sports & Casinos

Goods and Services Tax : The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgme...

June 11, 2026 117 Views 0 comment Print

The Hidden Business Risks in GST Fourth Amendment Rules 2025

Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...

June 10, 2026 204 Views 0 comment Print

NGTP Tag Cannot Replace Evidence: Why Bona Fide GST Buyers Are Facing Unwarranted Scrutiny

Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...

June 10, 2026 318 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 120 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 2970 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 822 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 5226 Views 1 comment Print


Latest Judiciary


West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...

June 11, 2026 57 Views 0 comment Print

Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025

Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...

June 11, 2026 69 Views 0 comment Print

Madras HC Orders Fresh GST Adjudication Subject to 25% Tax Deposit Despite Ex-Parte order

Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...

June 11, 2026 87 Views 0 comment Print

GST Order Quashed as Hearing Was Fixed Before Reply Deadline: Uttarakhand HC

Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...

June 11, 2026 111 Views 0 comment Print

Allahabad HC Quashes GST Demand as Hearing Date Was Fixed Before Reply Deadline

Goods and Services Tax : The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a rep...

June 11, 2026 75 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 10020 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 612 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 4341 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 18360 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 25947 Views 3 comments Print


No Penalty for Expired E-Way Bills if no Tax Evasion Intent: Allahabad HC

February 13, 2024 2721 Views 0 comment Print

Allahabad High Court orders refund of tax and penalty to Globe Panel Industries India Pvt Ltd, highlighting the lack of intent to evade tax due to an expired GST E-Way Bill.

GST on Transfer of Leasehold Rights, Upfront Premium & ITC Eligibility

February 13, 2024 15522 Views 0 comment Print

Clarification on GST for transferring leasehold rights, including upfront premium taxability and ITC eligibility, as ruled by AAR Uttar Pradesh.

Transfer of Leasehold Rights and GST on Noida Authority Allotted Land

February 13, 2024 5406 Views 0 comment Print

In re Fena Private Limited (AAR Uttar Pradesh) The Authority for Advance Ruling (AAR), Uttar Pradesh, examined the case of Fena Private Limited concerning the Goods and Services Tax (GST) implications on the transfer of leasehold rights of land allotted by the Noida Authority. The primary questions revolved around whether such a transfer constitutes a […]

Correct HSN Code and GST Rate for Sterilization Reels and Pouches

February 13, 2024 2730 Views 0 comment Print

Discover the correct HSN code and GST rate for sterilization reels and pouches as ruled in the case of Rups Medipack Private Limited by the GST AAR Uttar Pradesh.

E-Rickshaw GST Rate Advance Ruling application Withdrawn: AAR Update

February 13, 2024 1002 Views 0 comment Print

Bestway Agencies Pvt. Ltd. withdrew its AAR application on e-rickshaw GST rates following a CBIC clarification, rendering the request infructuous.

GST Exemption on 90-Year Lease Premiums: Conditional and Not Considered Sale of Land

February 12, 2024 7578 Views 1 comment Print

Discover the conditions under which 90-year lease premiums in NOIDA are GST exempt, based on the latest AAR ruling. Essential insights for developers.

AAR UP Clarifies GST on Printing Services for Educational Institutions

February 12, 2024 1581 Views 0 comment Print

AAR Uttar Pradesh provides clarity on GST implications for printing services supplied to educational institutions, offering guidance on exemptions.

AAR Uttar Pradesh rejects advance ruling filed by Service Recipient

February 12, 2024 930 Views 0 comment Print

AAR Uttar Pradesh rejects the advance ruling application filed by S.K. Foods Equipment’s Private Limited, emphasizing supplier criteria under GST.

Advance ruling cannot be given on “State Tax Due” Under RIPS Scheme, 2019: AAR Rajasthan

February 12, 2024 840 Views 0 comment Print

AAR Rajasthan determines that questions on State Tax Due under RCM related to RIPS-2019 fall outside GST Act’s scope for advance rulings.

Advance ruling Application Rejected Due to Pending Adjudication by CGST Udaipur

February 12, 2024 714 Views 0 comment Print

AAR Rajasthan rejected Govind Guru Tribal University’s application for GST clarity on affiliation charges due to pending adjudication.

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