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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 168 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 123 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 216 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 363 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 138 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 477 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 51 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 54 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 57 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 243 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 11091 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 630 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 4392 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 18402 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 26016 Views 3 comments Print


18% GST on composite supply of Works Contract for Tirunelveli Smart City Limited

August 28, 2023 1422 Views 0 comment Print

18% GST rate determination by AAR for composite supply of works contract to Tirunelveli Smart City Limited, as highlighted in Naachimaar Engineering Constructions case.

Eligibility of ITC on Motor Vehicles for Women Employee Transportation

August 28, 2023 4419 Views 0 comment Print

Eligibility for Input Tax Credit (ITC) on motor vehicles used for transporting female employees during specific hours under the CGST Act, 2017.

GST on supply of services to Tamilnadu Water Supply and Drainage Board

August 28, 2023 1755 Views 0 comment Print

An in-depth examination of GST rates applicable to services provided to Tamilnadu Water Supply & Drainage Board. Explore conclusions and implications from GST AAR Tamil Nadu ruling.

GST & IGST Applicability on India-based Monitoring of UK Software Contracts

August 28, 2023 1788 Views 0 comment Print

Analyzing GST & IGST on Luksha Consulting’s monitoring of UK software contracts. A detailed review of Advance Rulings and IGST Act implications.

Bulk Cement Sales with Own Transport: Composite or Not? AAR Application Withdrawn

August 28, 2023 1290 Views 0 comment Print

In re Vignesh (Guru Traders) (GST AAR Tamilnadu) Introduction In a recent application to the Authority for Advance Ruling (AAR) in Tamil Nadu, M/s Guru Traders, led by Proprietor Vignesh, posed a significant question regarding the Goods and Services Tax (GST) implications of their bulk cement sales business model. Background M/s Guru Traders, based out […]

GST Exempt on COVID Awareness Services in Partnership with UNICEF

August 28, 2023 1242 Views 0 comment Print

Analysis of GST exemption granted to Polaris Foundation for public health awareness initiatives on COVID-19 in partnership with UNICEF. Key insights revealed.

ITC on GST for JCB Vehicle Repairs & Purchase in Business Operations

August 28, 2023 19122 Views 0 comment Print

In re Kalaiselvan SAGO Factory (GST AAR Tamil Nadu) Introduction: The case of “Kalaiselvan SAGO Factory” under the GST AAR Tamil Nadu delves into the availability of input tax credit (ITC) for GST paid at the time of purchase or repairs, particularly concerning JCB vehicles used for business purposes. 1. Background of the Case: M/s. Sri […]

GST on Factory Building Repairs: ITC Availability & Capitalization Rules

August 28, 2023 90744 Views 1 comment Print

Detailed analysis of the Advance Ruling in the case of J.K. Fenner (India) Limited regarding GST ITC claim on works contract for factory building repairs.

Extended GST Amnesty: Easier Reporting & Relief for Non-Filers

August 28, 2023 3411 Views 1 comment Print

Explore the extended GST amnesty schemes providing relief to non-filers of returns and allowing the revocation of canceled registrations until August 31, 2023. Understand the implications and take advantage of reporting simplifications for FY 2022-23. Stay compliant and informed with the latest GST Council recommendations for a streamlined and efficient tax system.

GST Amendments: Streamlining Compliance & Recovery

August 28, 2023 1926 Views 0 comment Print

Stay updated on the latest GST amendments designed to streamline compliance and enhance recovery processes. Explore key recommendations, including bank account details submission, system-based suspension, automatic revocation, and mechanisms for input tax credit verification. Ensure your business aligns with these changes for a transparent and efficient tax system.

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