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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


GST Registration Cancellation Quashed Due to Vague SCN and Mechanical Order

March 31, 2026 534 Views 0 comment Print

The case involved conflicting reasons between the show-cause notice and final order, with no proper consideration of the reply. The court held such inconsistency invalid and restored the registration.

GST on Notice Pay Recovery: Why It Is Not Taxable Under CGST Law

March 31, 2026 2976 Views 0 comment Print

Notice pay recovery is treated as a contractual penalty, not a consideration for service. The key takeaway is that such recoveries do not qualify as ‘supply’ and are not liable to GST.

GST Refund, Mistake of Law and Constitutional Restitution

March 31, 2026 981 Views 0 comment Print

The issue is whether GST refunds are restricted by statutory timelines. The key takeaway is that unconstitutional tax collections must be refunded regardless of limitation.

GST Scrutiny Notice (Section 61): 12 Key Discrepancies, Reply Strategy & Escalation Timing

March 31, 2026 1656 Views 0 comment Print

This explains how GST scrutiny notices arise and why they are often mishandled. The key takeaway is that timely, accurate replies can prevent escalation into penalties.

GST SCN Without fraud, suppression, or misstatement Grounds Invalid for Section 74 invocation: Gauhati HC

March 31, 2026 2457 Views 0 comment Print

The court held that Section 74 cannot be invoked without alleging fraud or suppression. The key takeaway is that absence of jurisdictional facts invalidates GST proceedings.

GST on Pooja Oil Fixed at 5% Due to Classification as Inedible Vegetable Oil Mixture

March 31, 2026 519 Views 0 comment Print

The AAR held that Pooja Oil, though technically edible, is marketed as inedible and thus classified under heading 1518. Consequently, it attracts 5% GST under the revised notification.

GST Applicable on Canteen Charges as Salary Deduction Qualifies as Consideration

March 31, 2026 903 Views 0 comment Print

The Authority held that nominal deductions from employee salaries for canteen services constitute consideration under GST law. As a result, such recoveries are taxable as supply.

Employee Facility Recoveries Taxable Under GST as Qualifies as Supply of Services

March 31, 2026 657 Views 0 comment Print

The ruling holds that salary deductions for canteen and transport facilities constitute taxable supply due to consideration. It clarifies that even subsidized recoveries attract GST.

Printing Treated as Service When Content Not Owned: AAR Imposes 18% GST

March 31, 2026 630 Views 0 comment Print

The ruling held that printing of books using content supplied by customers constitutes a service under GST. Such transactions are taxable at 18%, clarifying the importance of content ownership in classification.

GST Applies on Employee Transport Due to Nominal Charges Recovered: AAR Maharashtra

March 31, 2026 891 Views 0 comment Print

The AAR held that recovery of even nominal charges from employees constitutes consideration, making transport services taxable. The exemption for contract carriage was denied as conditions were not met.

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