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Latest Articles


Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 114 Views 0 comment Print

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 1428 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 297 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 153 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 324 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 681 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 303 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 3000 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 840 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 5268 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 129 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 78 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 111 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 450 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 114 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 12006 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 639 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 4449 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 18435 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 26076 Views 3 comments Print


GST fraud worth ₹824 cr by insurance companies detected

October 1, 2022 3264 Views 1 comment Print

Directorate General of GST Intelligence, Mumbai Zonal Unit detects GST fraud worth ₹824 cr by insurance companies Directorate General of GST Intelligence, Mumbai Zonal Unit initiated investigations against sixteen insurance companies on the issue of availment of ineligible input tax credit. During the course of investigations, it has come to notice that these insurance companies […]

Critical Analysis of Instruction on Prosecution under GST

October 1, 2022 10254 Views 1 comment Print

Prosecution is the institution or commencement of legal proceeding, the process of exhibiting formal charges against the offender. GST Law provides for launching prosecution against the offenders in cases where the amount of GST evasion or ITC misuse or fraudulent refund is more than Rs. 5 Crores.

GST Amendments w.e.f 01.10.2022 -Simplified

October 1, 2022 25398 Views 0 comment Print

Understanding the simplified GST amendments effective from 01.10.2022. Discover the restrictions on availing ITC under the new Finance Act 2022.

Advisory on Filing TRAN-1/2 Forms to claim Transitional Credit

October 1, 2022 13371 Views 1 comment Print

Facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the GST common portal by aggrieved taxpayers, is now available on GSTN from 01.10.2022 till 30.11.2022.

Analysis of 10 Important changes in GST from 1st October 2022

September 30, 2022 140085 Views 4 comments Print

Discover the key changes in GST from October 2022. Find out how the government can restrict ITC for taxpayers in various cases.

HC allows Pre-Deposit for GST Appeal through Electronic Credit Ledger

September 30, 2022 6924 Views 0 comment Print

Oasis Realty Vs Union of India (Bombay High Court) Ruling delivered recently by the Bombay High Court in case of Oasis Realty and 2 other petitioners (‘Petitioner’/Oasis’) [WRIT PETITION (ST) NO. 23507 OF 2022] Issue involved: Whether the petitioner is required to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra […]

Tips to adopt e-invoicing & avoid penalties for businesses with revenue over 10 crore

September 30, 2022 6315 Views 0 comment Print

Discover essential tips to adopt e-invoicing and avoid penalties for businesses with revenue over 10 crore. Stay compliant with the latest e-invoicing mandates.

Recent Updates In GST till 29th September 2022

September 30, 2022 12903 Views 0 comment Print

Get the latest updates on GST till 29th September 2022. Explore the recent economic data, growth rates, and key sectors contributing to India’s economy.

Lucknow Development Authority guilty of Profiteering: NAA

September 30, 2022 1053 Views 0 comment Print

Lucknow Development Authority allegedly not passed on benefit of ITC to in project Kritika & Swati Apartment situated at Chak, Gaj aria, Lucknow on introduction of GST w.e.f. 01.07.2017

ICAI Suggestions on Draft Form GSTR-3B

September 30, 2022 11256 Views 1 comment Print

ICAI Suggestions on Draft Form GSTR-3B 01. Details connecting to proposed Table 14 of Form GSTR-1 are not available for comment Para 2 (a) of the instructions contained in Annexure-B of the concept paper mentions that figures will be auto-populated from Table – 4, 6, 8, 11 and proposed Table 14 of FORM GSTR-1 other […]

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