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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 327 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 237 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 150 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 285 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 417 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 609 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 300 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 5262 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 81 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 105 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 378 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 11799 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 4407 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 18417 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


Penalty on Issuance of Fake Invoice and Wrong ITC Claim

January 14, 2023 12441 Views 1 comment Print

This article explains the GST Penalty on Fake Invoicing & Wrong ITC Claim. Learn about the applicability of Section 73 & 74 penalties for dishonest ITC. GST registered suppliers beware!

GST Registration cancellation order set aside due to lack of reasoning

January 14, 2023 738 Views 0 comment Print

HC set aside the order of cancellation of GST Registration of the assessee and held that the cancellation of the GST Registration through a non-speaking order without mentioning the grounds for such cancellation is cryptic in nature and violates the principles of natural justice.

Surcharge under OST Act is leviable before deducting entry tax paid by dealer

January 14, 2023 1581 Views 0 comment Print

Surcharge under Section 5A of OST Act is to be levied before deducting entry tax paid by dealer pursuant to Orissa Entry Tax Act, 1999.

HC directs tribunal to examine Validity of audit assessment on account of delay in submission of AVR under Orissa Entry Tax Act

January 14, 2023 1332 Views 0 comment Print

Tribunal will examine whether the audit assessment is invalid on account of the delay in submission of the AVR in terms of Section 9-C (5) of the OET Act and in light of the decision of this Court in M/s. Chandrakanta Jayantilal, Cuttack

Controversies in place of supply of Intermediary services under GST

January 14, 2023 16323 Views 0 comment Print

Find out why Indian intermediaries rendering services to a foreign principal may be liable for GST despite the general principle of place of supply being the place of recipient. Learn more in this blog post.

Alternative remedy is not an absolute bar if there is violation of natural justice

January 14, 2023 2691 Views 1 comment Print

Availability of alternative remedy cannot be an absolute bar to file a writ petition in cases where principles of natural justice has been violated.

Exemption from Additional Excise duty to fabrics not result into levy of VAT: Orissa HC

January 14, 2023 804 Views 0 comment Print

Textiles stood excluded from purview of ADE Act. It was accordingly concluded by STO that they would become amenable to Orissa sales tax from that date.

Goods Transport Agency under GST with RCM Perspective

January 14, 2023 230355 Views 3 comments Print

Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Individual truck/tempo operators who do not issue any consignment note are not covered within the meaning of the term GTA.

Clarifications regarding applicability of GST on certain services

January 13, 2023 4590 Views 0 comment Print

CBIC clarifies vide Circular No. 190/02/2023- GST Dated 13th January, 2023 on Applicability of GST on accommodation services supplied by Air Force Mess to its personnel and Applicability of GST on incentive paid by Ministry of Electronics and Information Technology (MeitY) to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low […]

CBIC clarifies on GST rates and classification of certain goods

January 13, 2023 7170 Views 0 comment Print

CBIC issue Circular No. 189/01/2023-GST Dated: 13th January, 2023 and clarifies on classification of Rab, Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni, classification of  ‘Carbonated Beverages of Fruit Drink’ or ‘Carbonated Beverages with Fruit Juice’, Applicability of GST on Snack pellets manufactured through extrusion process (such […]

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