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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 180 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 126 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 222 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 384 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 150 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 501 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 291 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 2991 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 57 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 60 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 252 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 11280 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 4395 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


50Th GST Council Meeting: New Rules for E-commerce Operators & GST Registration

August 6, 2023 5085 Views 0 comment Print

Get the latest updates from the 50th GST Council Meeting, including new rules for e-commerce operators, GST registration, physical verification, bank details, and more. Stay informed with the changes effective from October 2023.

CBIC Notifies Rule 88D for Dealing with ITC Differences

August 5, 2023 10869 Views 0 comment Print

Under Rule 88D, the GST portal will now compare the ITC available in GSTR-2B with the ITC availed in GSTR-3B. If the ITC availed in GSTR-3B exceeds the ITC available in GSTR-2B by the prescribed amount and percentage recommended by the council, the taxpayer will receive an electronic intimation of the difference through Part A of Form DRC-01C. The taxpayer will also receive a copy of the intimation via email.

Shahil Traders Vs State of U.P.: E-way Bills and Goods Ownership

August 5, 2023 2358 Views 0 comment Print

Read judgment of Allahabad High Court in Shahil Traders Vs State of U.P., discussing E-way bills and goods ownership, leading to quashing of penalty and detention orders.

ITC disallowed on major repairs to the Housing Societies

August 5, 2023 7311 Views 1 comment Print

Understand the availability of Input Tax Credit (ITC) under GST regulations for repair works in co-operative housing societies. Learn about the restrictions and implications for major repair activities.

Rule 88D: A new regulation for dealing with GSTR-3B v GSTR-2B differences

August 5, 2023 16548 Views 4 comments Print

In-depth analysis of Rule 88D – the new regulation for handling differences in GSTR-3B v GSTR-2B, including its effects on taxpayers.

Technical objections should not obstruct substantive justice under GST laws

August 5, 2023 2043 Views 0 comment Print

Insights on the JEM Exporter vs Union of India case, where the Bombay HC overturned the denial of input tax credit due to procedural errors.

GST: RCM Liability Under Section 9(3) Irrespective of Supplier Turnover

August 5, 2023 39741 Views 1 comment Print

Explore the detailed analysis of Reverse Charge Mechanism (RCM) under GST’s Section 9(3), where recipients must pay tax even if supplier turnover is below threshold.

GST & Margin Scheme on Second-Hand Gold Jewelry: AAR Ruling

August 5, 2023 3675 Views 0 comment Print

An exploration of the AAR ruling on the applicability of the margin scheme for GST to suppliers of second-hand gold jewelry.

Key Highlights of 51st GST Council Meeting held on 2nd August, 2023

August 5, 2023 8826 Views 0 comment Print

Dive into the key decisions taken at the 51st GST Council Meeting regarding taxation and regulation of online gaming and casinos. Get the latest GST updates.

ITC of recipient cannot denied without conducting due diligence of supplier

August 5, 2023 2670 Views 0 comment Print

High court ruled that any demand notice issued to the assessee for reversing the ITC could not stand without a thorough investigation into the supplier’s activities.

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