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Latest Articles


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 663 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 240 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 354 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 600 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 273 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 168 Views 0 comment Print

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 1068 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 315 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 3036 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 861 Views 0 comment Print


Latest Judiciary


Telangana HC Grants Bail in ₹30 Crore GST Fraud Case as No Complaint Filed Despite 60 Days of Custody

Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...

June 14, 2026 99 Views 0 comment Print

Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo 

Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...

June 14, 2026 114 Views 0 comment Print

GST Appeals Cannot Be Rejected as Time-Barred Without Proving GST Order Communication Date: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...

June 14, 2026 99 Views 0 comment Print

P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 87 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 105 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 198 Views 0 comment Print

GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 318 Views 0 comment Print

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 13392 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 660 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 4791 Views 0 comment Print


GSTR 9C reconciliation now available and due date is 31.12.2021

August 26, 2021 3174 Views 0 comment Print

Reconciliation statement (GSTR -9 ) for the FY 2020-21 is now available on the GST portal – Due date 31.12.2020 The government has issued various notifications providing the details for filing of annual return in Form GSTR-9 and reconciliation statement in Form GSTR-9C for FY 2020-21. In continuation to that now the GST portal available […]

2 more arrested by DGGI Gurugram Unit for input tax credit fraud

August 25, 2021 870 Views 0 comment Print

DGGI Gurugram Zonal Unit (GZU), Haryana, has earlier busted a case wherein total fake ITC of  Rs 176 crore has been fraudulently passed on by Sh. Sanjay Goel, Prop of M/s. Redamancy World, and Sh. Deepak Sharma, the de–facto controller of 8 non-existent firms.

ITC not available on Canteen Services provided to Employees

August 25, 2021 8418 Views 0 comment Print

Tata Motors Ltd has sought a clarification whether ITC will be available on GST charged by service provider on canteen facility provided to employees working in factory and whether the same would be restricted to extent of cost borne by the Applicant. Along with that it has also been sought if GST is to be applicable on Nominal amount received by Applicant for usage of the canteen facility by the employees.

Karnataka HC directs GST authorities to Permit Filing of Tran-1

August 25, 2021 636 Views 0 comment Print

Malnad Projects Private Limited Vs Union of India (Karnataka High Court) The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in W.A.No.461/2020 (T-RES) between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, disposed off on 1.4.2021 […]

GST Assessment order invalid if sufficient opportunity was not granted to petitioner

August 25, 2021 1008 Views 0 comment Print

Tvl. J.F. International Vs The Commissioner of Commercial Taxes (Madras High Court) In the instant case, the objections raised by the petitioner through their various replies, in which they have reiterated that they are ready and willing to produce books of accounts, were not considered in the impugned assessment order. But the impugned assessment order […]

Clarification on extension of limitation under GST Law in terms of SC Order

August 25, 2021 2289 Views 0 comment Print

Government has issued notifications under Section 168A of the Goa GST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the Goa GST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications.

Procedure for Registration under GST

August 25, 2021 170538 Views 0 comment Print

Registration under GST GST registration’s process is same for normal taxpayer, composition dealer, CTP, ISD, SEZ developer, SEZ unit STEP 1 Application for registration Click on the services tab displayed on the top of homepage of website and in the services tab click on the new registration option. STEP 2 Generation of TRN Select taxpayer […]

Liaison Office not liable to pay GST on Services Rendered by Head Office

August 25, 2021 3540 Views 1 comment Print

In The World Economic Forum, India Liaison Office, [GST-ARA- 11/2019-20/B-50 dated August 20, 2021], the World Economic Forum, India Liaison Office (the Applicant) has sought clarification on whether the activities carried out by the Applicant’s Head Office (HO) located outside India would amount to Supply under Section 7 of the Central Goods and Services Tax […]

GST applicable on R&D Activities on Goods made available by Foreign entities

August 25, 2021 11736 Views 0 comment Print

In M/s. Hilti Manufacturing India Pvt. Ltd. [ADVANCE RULING NO. GUJ/GAAR/R/26/2021 dated July 09, 2021], M/s. Hilti Manufacturing India Pvt. Ltd ( Applicant) has sought a clarification on the liability to pay Goods and Services Tax (GST) on Research and Development (R&D) Sciences on goods physically made available by foreign entities. The Hon’ble Gujarat Authority […]

HC directs Commissioner for fixation of a special rate to value added to manufactured goods

August 25, 2021 1302 Views 0 comment Print

HC direct the Principal Commissioner, GST, Guwahati to consider the application of the petitioner dated 18.05.2020 seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.

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