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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


Maharashtra GST dept to conduct Taxpayer Services Cell meetings periodically

January 5, 2023 1290 Views 0 comment Print

Department is of view that there is a need to augment the interaction between taxpayers / professional and Tax Authorities to hear their difficulties and suggestions to smoothen the tax system. Accordingly, the Department has adopted the concept of arranging Taxpayer Services Cell meetings periodically.

Payment of GST & other amount in installments Section 80 & Rule 158

January 5, 2023 8634 Views 0 comment Print

Payment of tax and other amount in installments Section-80 (CGST Act 2017) +Rule-158 (CGST Rules 2017) Payment of tax and other amount in installments Section-80 (CGST Act 2017) +Rule-158 (CGST Rules 2017) Legal Provision (Bare Act) Section 80 -Payment of tax and other amount in installment On an application filed by a taxable person, the […]

The Transformation of Indirect Taxation in India

January 5, 2023 23223 Views 0 comment Print

Explore the evolution of indirect taxation in India. From British-era taxes to the introduction of GST, learn about the transformation of India’s tax system.

Writ challenging Advance Ruling order dismissed due to lack of jurisdiction

January 5, 2023 1062 Views 0 comment Print

Bombay High Court held that conversion of limited enquiry of classification of goods in respect of Advance Rulings into an appellate enquiry is not permissible to be undertaken in writ jurisdiction.

Amendments in CGST Rules Pursuant to 48th GST Council Meeting

January 5, 2023 12360 Views 0 comment Print

Stay updated with the latest amendments in CGST Rules. Learn about the changes made at the 48th GST Council Meeting and their impact on registration procedures.

HC directs AO to issue fresh SCN with an open mind without pre-deciding any issue

January 5, 2023 2745 Views 0 comment Print

HC held that we are confident that very same officer will have an open mind and issue a show cause notice in a proper manner giving adequate opportunity to the appellants to submit their reply and it is thereafter the show cause notice has to be adjudicated

Orissa VAT: HC quashes Assessment order as report after audit visit not submitted within 7 days

January 5, 2023 1290 Views 0 comment Print

Mandatory nature of time limits set out in Section 41(4) of OVAT Act that report must be submitted within 7 days of conclusion of audit visit

GST on Royalty on Minerals excavated from Mines – Constitutional Validity

January 5, 2023 31713 Views 2 comments Print

Unraveling the complexities of GST on minerals royalty! Dive into the constitutional validity of entry No. 5 of notfn 13/2017-CT(R) and recent legal developments. Explore the impact on mining leases, the definition of supply, and the ongoing judicial scrutiny. Stay informed with expert analysis.

HC directs investigating officer to issue advance notice of 72 hours to effect arrest after investigation

January 4, 2023 2457 Views 0 comment Print

HC directed the investigating officer to issue advance notice of 72 hours to the assessee to effect the arrest if necessary, after investigation in a case. Further directed the assessee to co-operate in the matter and produce the materials as sought.

Writ petition not maintainable as alternative efficacious remedy by way of appeal before Appellate Authority was available

January 4, 2023 792 Views 0 comment Print

Mundkar Madhavaraya Prabhu Vs State of Karnataka (Karnataka High Court) Though several contentions have been urged by both sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by way of appeal before the First Appellate Authority, without expressing any opinion on the merits / demerits of […]

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