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Latest Articles


Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 135 Views 0 comment Print

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 120 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 207 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 336 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 135 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 420 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 2985 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 834 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 5247 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 42 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 51 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 54 Views 0 comment Print

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 165 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 108 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 10737 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 627 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 4386 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 18393 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 26007 Views 3 comments Print


KVAT: Prime Location Charges/Floor Rise Charges not includible in Taxable Service

October 7, 2023 1023 Views 0 comment Print

Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.

Simple Method to Calculate Net Profit Through GST in Trading Business

October 7, 2023 20442 Views 1 comment Print

Learn an easy way to calculate net profit in your trading business using GST rates, sales, and expenses. Plus, tips to turn losses into profits.

Understanding the New Compliance: Form DRC-01C in GST Filings

October 7, 2023 13593 Views 0 comment Print

Learn about GST Form DRC-01C, introduced by Indian government to rectify Input Tax Credit (ITC) discrepancies in GST filings, and steps taxpayers need to take in response.

Recent Amendment: SEZ Supply Rules Effective 01.10.2023

October 7, 2023 19557 Views 0 comment Print

Discover latest SEZ supply amendment effective from 01.10.2023. Learn about zero-rated supply conditions, endorsements, and authorized operations under SEZ Act 2005.

ITC Mismatch: GSTR-2B vs. GSTR- 3B (Rule 88D/ DRC-01C)

October 7, 2023 30648 Views 1 comment Print

Explore implications of Rule 88D in GST compliance as we delve into intricacies of GSTR-2B and GSTR-3B mismatch analysis, its pros, and cons.

ITC cannot Be denied for Wrong GSTIN declaration Without Relief as per Circular No. 183

October 6, 2023 6222 Views 0 comment Print

In case of Makhan Lal Sarkar vs. Assistant Commissioner of Revenue, Calcutta High Court directs Revenue Department to reevaluate denial of Input Tax Credit (ITC) based on Circular No. 183.

Release goods & vehicle when accompanied by E-way bill: Allahabad HC

October 6, 2023 996 Views 0 comment Print

In the case of M/s. Western Carrier India Ltd vs. State of U.P., Allahabad High Court held that goods accompanied by an E-way bill and invoice should be released under Section 129 of CGST Act. Learn more.

CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection

October 6, 2023 2265 Views 0 comment Print

Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.

GSTN Advisory on DRC-01C Compliance for ITC Discrepancies

October 6, 2023 43755 Views 1 comment Print

Explore latest GSTN advisory on DRC-01C compliance for managing input tax credit discrepancies in GSTR-2B and GSTR-3B. Learn the rules, process, and implications.

Delay in Filing of GST Return even for 1 day may Invite Penalty Notice of ₹ 50000 | Case Study

October 5, 2023 59727 Views 0 comment Print

Discover consequences of delaying GST return filing, including a penalty notice of Rs. 50,000. Explore a real-world case study and key lessons for GST compliance.

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