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Latest Articles


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 84 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 114 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 225 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 81 Views 0 comment Print

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 3225 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 198 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 2979 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 831 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 5241 Views 1 comment Print


Latest Judiciary


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 60 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 60 Views 0 comment Print

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 69 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 87 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 96 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 10359 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 618 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 4368 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 18381 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 25980 Views 3 comments Print


GST is exempt on supply of Tree Pruners: GST AAR Karnataka

January 29, 2024 1242 Views 0 comment Print

In re Global Marketing (GST AAR Karnataka) Introduction: Discover the recent ruling from the GST Authority for Advance Ruling (AAR) Karnataka, highlighting the exemption granted to Tree Pruners under the case of Global Marketing. This article provides a comprehensive analysis of the classification and the specific exemption criteria applied to Tree Pruners as agricultural implements. […]

No Advance Ruling for Completed Self-Assessed Taxed Supplies

January 29, 2024 471 Views 0 comment Print

Explore the GST AAR Karnataka ruling on statutory levies by AGP City Gas. Understand the implications and exemptions. Learn why advance rulings can’t apply to completed supplies with self-assessed tax.

Madras HC Quashes GST Assessment Order: Petitioner Granted Opportunity to Cure Defects

January 29, 2024 1677 Views 0 comment Print

Madras High Court quashes GST assessment order, grants petitioner a fair chance to address defects. Key insights into Sri Guberan Steels vs. Assistant Commissioner case.

Can proviso to Section 50(1) of CGST Act surpass scope of Section 50(1)?

January 29, 2024 2973 Views 0 comment Print

Explore the interpretation challenges surrounding the proviso to Section 50(1) of CGST Act, 2017. Analyzing the Madras High Court judgment on Eicher Motors Limited case.

Challenging Show Cause Notice Bunching: CGST Act Section 73 Analysis

January 28, 2024 14154 Views 0 comment Print

Learn the essential details of the Titan Company Ltd’s legal battle challenging bunched show cause notices in compliance with the CGST Act and the High Court’s ruling up on this case

Late Fees Imposed under Section 47 for delayed filing of GSTR 9C: Legal Analysis

January 28, 2024 30018 Views 5 comments Print

Understand legal framework regarding late fees imposed under Section 47 for delayed filing of GSTR 9C. Learn what to do when GSTR 9 and GSTR 9C are filed belatedly.

E-invoice Compliance under GST: Changes and Implementation

January 28, 2024 3807 Views 0 comment Print

Explore the revised turnover limit for mandatory e-invoicing under GST, effective August 1, 2023. Learn about the process, verification, and exemptions.

Understanding Section 22 of GST Act 2017: Registration Requirements

January 28, 2024 35580 Views 0 comment Print

Introduction: Section 22 of the GST Act, 2017 outlines the registration requirements for suppliers. This article delves into the meaning, definition, and analysis of Section 22, covering thresholds, exemptions, and implications for businesses. SECTION 22 OF GST ACT, 2017 : PERSONS LIABLE FOR REGISTRATION 1. Every supplier shall be liable to be registered under this […]

Writ Petition Challenging CGST Act Section 16(4) Dismissed as Withdrawn

January 27, 2024 19017 Views 0 comment Print

The Kerala High Court dismisses Tyre India Spare India’s writ challenging CGST Act’s Section 16(4). Assessee granted extended appeal time till Jan 31, 2024, as per Notification No. 53/2023.

Rectification of GSTR-1 Allowed Beyond Refund Application Limit by P&H HC

January 27, 2024 2217 Views 0 comment Print

Punjab and Haryana High Court permits rectification of GSTR-1 beyond the limit for refund application. Analysis of the case and its implications for taxpayers.

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