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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 186 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 129 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 240 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 390 Views 1 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 510 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 5250 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 57 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 60 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 69 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 279 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 11400 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 4404 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


Legality of Fantasy Sports Games in India

May 26, 2023 5727 Views 0 comment Print

Discover the legality of fantasy sports games in India, exploring court judgments and the skill element involved. Get insights into GST liability and the legal status of platforms like Dream11.

Input Service Distribution – Certain Technical Aspects

May 26, 2023 8910 Views 0 comment Print

Under Section 2(61) of the CGST Act, 2017, an Input Service Distributor (ISD) is defined as an office of the supplier of goods or services that receives tax invoices for input services and issues a prescribed document to distribute the credit of central tax, state tax, integrated tax, or union territory tax paid on those services to a supplier of taxable goods or services with the same Permanent Account Number (PAN).

Applicability of GST under RCM in case of ROC Fees

May 26, 2023 113283 Views 1 comment Print

Explore the applicability of Goods and Services Tax (GST) under the Reverse Charge Mechanism (RCM) in the case of fees paid to the Registrar of Companies (ROC). Understand the criteria, legal standing, and GST implications for services provided by the ROC. Clarify doubts and stay informed about the taxation of ROC fees under GST law.

Forward Charge Mechanism under GST?

May 26, 2023 12465 Views 0 comment Print

Explore the Goods and Services Tax (GST) Forward Charge Mechanism in India, its benefits, and its impact on small businesses. Understand the responsibilities of suppliers, the functioning of FCM, and strategies for mitigating compliance costs. Enhance your knowledge of GST regulations and ensure effective implementation for both the government and taxpayers.

N.B.S. Crackle is an industrial input & cannot be classified as sugar boiled confectionery

May 26, 2023 999 Views 0 comment Print

N.B.S. Crackle not classifiable as sugar boiled confectionery, Its industrial use in ice cream production sets it apart from consumer-oriented confectionery, leading to a distinct classification perspective.

No Reversal of ITC on financial credit note in relation to post sale discount

May 26, 2023 6159 Views 0 comment Print

AAR Andhra Pradesh ruled that no reversal of Input Tax Credit (ITC) is required on a financial credit note issued for post sale discount. Gain insights into the ruling and its implications for businesses.

SOP for Scrutiny of GST Returns for FY 2019-20 onwards

May 26, 2023 37458 Views 0 comment Print

Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards.

GST rate on Samosa, Kachori, etc. – Trade Practice vs. Revenue Contentions

May 25, 2023 30156 Views 1 comment Print

GST was rolled out in India in 2017 but even after more than five years of implementation of GST, there are still various mysteries pertaining to the taxability, rate of tax & the classification of certain goods and services.

GSTAT Constitution – Whether all defects cured by Finance Act, 2023 !

May 25, 2023 2739 Views 0 comment Print

Explore the issues surrounding the constitution of the Goods and Services Tax Appellate Tribunal (GSTAT) despite amendments in the Finance Act, 2023.

Non constitution of GSTAT in Bihar- HC Grants stay subject to 20% Tax payment

May 25, 2023 909 Views 0 comment Print

Explore the PCPL and RK-JV Vs State of Bihar case regarding GST appeal rights and the tribunal’s absence, with insights into statutory remedies and court directives.

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