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Latest Articles


Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 30 Views 0 comment Print

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 231 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 141 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 264 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 396 Views 1 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 585 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 294 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 5253 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 78 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 75 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 102 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 336 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 11682 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 636 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 18411 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 26028 Views 3 comments Print


Bill of Lading is only one of the ways to transfer title of Goods and not the only way

January 16, 2023 1053 Views 0 comment Print

Bill of Lading is only one of the ways to transfer the title and not the only way. It can be done either by handing over the Bill of Lading itself to the customers before the goods pass the customs barrier of India.

Essence of tweaks to input tax credit rules by GST council

January 15, 2023 3375 Views 1 comment Print

Understand the essence of key changes to Input Tax Credit rules with GST Council. Know what Rule 37A in GST implies for taxpayers? Find out here!

Valuation of Stock Transfers under GST

January 15, 2023 20715 Views 1 comment Print

Uncover the implications of supply of goods or services between related or distinct persons for Valuation of Stock Transfers under GST. Learn more with this blog post!

GST: HC Grants Bail to accused as he already paid amount of alleged tax evasion

January 15, 2023 972 Views 0 comment Print

Vikas Bajoria Vs Union of India (Rajasthan High Court) In present case, the petitioner is in custody since 08.11.2022, investigation as against him is complete, the amount of alleged tax evasion has already been deposited with the revenue by the recipient(s). This Court is in respectful agreement with the law laid down in the cases […]

Boosting the Economy with 48th GST Council Meeting

January 15, 2023 1884 Views 0 comment Print

The 48th GST Council Meeting discussed ways to Boost the Economy. Get the insights on how the GST implementation roadmap will help shape the future of the country.

Inter-state/intra-state transaction dispute: Assessee cannot be compelled to pay GST twice on same services

January 15, 2023 2934 Views 0 comment Print

Issue of inter-state/intra-state transaction is Ilegal issue & petitioner cannot be compelled to pay GST on services rendered by it twice.

How to deal with difference in ITC availed in Form GSTR-3B Vs. Form GSTR-2A

January 14, 2023 28011 Views 3 comments Print

Learn about CBIC Clarifications for dealing with ITC not reflected in GSTR-2A in FY 2017-18 & 2018-19. Understand the different scenarios where ITC not reflected in GSTR-2A & how to deal with them. Read now!

GSTR-3B PDF to EXCEL Extraction Tool

January 14, 2023 11820 Views 1 comment Print

Instructions for Using GSTR-3B Pdf to Excel Extraction Tool 1.This tool will not work in older versions of Excel but it  tested in 2019 version, 2021 Version and  in Office 365 Version. 2. Save  GSTR-3B Final Pdfs in respective folders. 3. Copy the respective folder location(Alt+D) , paste them in respective yellow cells and finally […]

Instructions issued by Revenue Department needs to be aligned with decisions taken by courts

January 14, 2023 2232 Views 1 comment Print

Hero Motocorp Ltd. Vs Union of India & Ors. (Delhi High Court) Instructions issued by Revenue Department needs to be aligned with the decisions taken by the courts and the position of law as declared by the judgments The Hon’ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review […]

GST Refund to unregistered person

January 14, 2023 4050 Views 0 comment Print

Recently in 48th meeting of GST Council it has been proposed procedure for refund to unregistered person. CBIC has issued circular stating detailed procedure for application of refund to unregistered person.

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