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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 210 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 243 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 393 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 528 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 72 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 72 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 87 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 291 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 11481 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 633 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 18408 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


Recent Updates In GST till 23rd March 2023

March 24, 2023 15249 Views 0 comment Print

GSTN keeps issuing advisories and new functionalities to upgrade the portal and for ease of taxpayers. Recently, it issued advisories on forward charge option for GTAs, geo-coding address and new invoice portal.

Finalization of GST assessment without providing personal hearing is unjustified

March 24, 2023 1119 Views 0 comment Print

Madras High Court held that finalization of assessment without granting of personal hearing is against the principles of natural justice and liable to be quashed.

Writ entertained by Sikkim HC for GST levied by Goa Govt is unjustifiable

March 24, 2023 837 Views 0 comment Print

SC held that writ petition entertained by Sikkim HC for tax levied by Government of Goa, merely because petitioning company has its office in Gangtok, Sikkim, is unjustifiable and lacks jurisdiction.

Substantive GST liability falls on supplier and protective liability upon Purchaser

March 24, 2023 3549 Views 0 comment Print

While GST Department may reverse credit in the hands of purchaser, this has to be a protective move, to be reversed and credit restored if liability is made good by supplier. Thus, substantive liability falls on supplier and protective liability upon purchaser.

Supreme Court Judgement in case of Ecom Gill on ITC & Implications under GST

March 24, 2023 71853 Views 4 comments Print

Explore the Supreme Courts landmark judgment in the Ecom Gill case on Input Tax Credit (ITC) under GST. Uncover implications, legal analysis, and conditions for availing ITC. Stay informed about the burden of proof, the Karnataka VAT Act, and the comparison with GST laws.

Financial Year End 2023 – GST Checkpoints

March 24, 2023 25755 Views 0 comment Print

In this article we have highlighted 50+ GST checkpoints that one may consider for the financial year end, i.e. March 2023 as a safeguard.

CGST Bhiwandi Commissionerate arrests Oppo Mobiles finance manager

March 24, 2023 2322 Views 0 comment Print

An authorized signatory – Manager-Finance & Accounts of Chinese origin company M/s. Oppo Mobiles India Private Limited Mr. Mahendra Kumar Rawat has been arrested by CGST Bhiwandi Commissionerate, for fraudulent availment of ITC amounting to Rs.19 cr on fake

Advisory for GST Registration for banquet halls, farm house, marriage gardens & hotels

March 24, 2023 6492 Views 0 comment Print

It has come to the notice of the Department that several banquet halls, farm houses, marriage gardens, and hotels registered under Delhi GST are not reporting or under reporting their business transactions/turnover and hence not paying due GST thereon.

GST on Export of Pre-Packaged Rice: AAR Ruling

March 24, 2023 3966 Views 0 comment Print

Read advance ruling by GST AAR Chhattisgarh on leviability of GST on export of pre-packaged and labelled rice up to 25kgs. Understand applicable tax rates, legal provisions, and conditions for exports. Get clarity on GST rates for foreign buyers, bill to ship to basis, and supply to exporter’s factory.

Do Youtubers need GST registration?

March 23, 2023 10248 Views 0 comment Print

Discover if YouTubers need GST registration Uncover the criteria, understand taxable supplies, and explore compliance requirements for YouTube creators. Learn more in this comprehensive guide.

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