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Latest Articles


Jurisdiction Confusion under GST: Can State Officers Adjudicate Central Taxpayers?

Goods and Services Tax : This article explains how Section 6(2)(b) of the CGST Act restricts dual GST proceedings on the same subject matter and tax period...

June 20, 2026 708 Views 0 comment Print

GST Refund Limitation Amendment Cannot Apply Retrospectively to Curtail Vested Rights: Delhi HC

Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...

June 20, 2026 162 Views 0 comment Print

GSTR-1 vs GSTR-3B Mismatch Notices: Key Steps Before Replying

Goods and Services Tax : The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 witho...

June 20, 2026 561 Views 0 comment Print

GST on Leasehold Rights: An Unresolved Conundrum

Goods and Services Tax : The article explains why the Supreme Court's dismissal of the Revenue's SLP does not conclusively settle the GST treatment of leas...

June 20, 2026 354 Views 0 comment Print

GST SCN Uploaded Under Additional Notices Tab Invalid for Lack of Effective Service

Goods and Services Tax : The Delhi High Court held that uploading an SCN only under the 'Additional Notices' tab without effective communication does not a...

June 20, 2026 204 Views 0 comment Print


Latest News


GSTAT Bar Seeks Extension of GST Appeal Deadline to 31 December 2026

Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...

June 22, 2026 1491 Views 0 comment Print

Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 1275 Views 0 comment Print

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 525 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 1338 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 360 Views 0 comment Print


Latest Judiciary


GST Assessment Order Set Aside as It Lacked Assessing Officer’s Signature: AP HC

Goods and Services Tax : The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remand...

June 21, 2026 267 Views 0 comment Print

ITC Cannot Be Denied for GSTR-2A Mismatch as Imports & SEZ Supplies Were Not Reflected

Goods and Services Tax : The Karnataka High Court held that Input Tax Credit could not be denied merely because GSTR-2A did not reflect imports and SEZ pro...

June 21, 2026 321 Views 0 comment Print

Bail Allowed in Alleged Fake ITC Case Due to Documentary Evidence & Clean Antecedents

Goods and Services Tax : The High Court granted bail in a GST ITC fraud case after noting that the accused had remained in custody for about four months an...

June 21, 2026 135 Views 0 comment Print

Recovery Proceedings Invalid if Time to File GST Appeal Not Expired: Bombay HC

Goods and Services Tax : The Bombay High Court held that recovery proceedings cannot continue while the statutory period to file an appeal under Section 11...

June 20, 2026 204 Views 0 comment Print

Kerala HC Dismisses Writ Because Tribunal Had No Power to Condon Delay

Goods and Services Tax : The Kerala High Court held that merely reporting eligible IGST credit under CGST and SGST instead of IGST did not amount to excess...

June 20, 2026 81 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 3075 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 273 Views 0 comment Print

GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 336 Views 0 comment Print

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 483 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 540 Views 0 comment Print


MGST: Distribution of GST Provisional Id & Access Token of Phase 10 dealer

August 18, 2017 996 Views 0 comment Print

Provisional Ids and Access Token of Phase 10 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department’s portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal.

Maharashtra GST- Reduction in tax rate of Tractor Parts

August 18, 2017 1836 Views 0 comment Print

No. MGST-1017/C.R.139/Taxation-1.—In exercise of the powers conferred by sub-section (1) of Section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act), the Government of Maharashtra,

Due Dates for submission of return in Form GSTR-3B in Maharashtra

August 18, 2017 3171 Views 1 comment Print

Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the dates as specified in the corresponding entry in column (3) of the said Table, namely :

Due Date for payment of GST for July, 17 is 15/09/17!!!

August 18, 2017 138078 Views 18 comments Print

Article explains Due Date for filing GST Returns, Due Date for Payment of GST, Due Date for Payment of GST: Legal Analysis

Filing of Enrolment application is necessary to file GSTR-3B Return

August 18, 2017 6249 Views 0 comment Print

All taxpayers registered under existing laws (for taxes subsumed under GST), who have not completed the enrolment procedure on the Common Portal, are required to complete it immediately. Otherwise various benefits under the GST regime will not be available to them.

GSTR 3B extended, till 28th August! Transitional Credit allowed to be taken in GSTR 3B!! A deeper look..

August 18, 2017 9582 Views 1 comment Print

Around 72 hours before the deadline earlier prescribed, Government yesterday came up with another circular & notification which was in the air for last couple of days & quite needed. Thankfully at least it came to give some relief to a number of taxpayers. Let’s find out, what exactly the circular or notification is prescribed. […]

Decoding Extension in GSTR 3B Return Filing Date

August 18, 2017 8175 Views 0 comment Print

GST Council had earlier decided to defer the filing of return in FORM GSTR-3 and had recommended the filing of return in FORM GSTR-3B. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of return in FORM GSTR-3B for the month of July, 2017 as 20.08.2017 […]

Due date of filing GSTR-3B extended only for those claiming transitional credits before 28.08.2017

August 18, 2017 3642 Views 2 comments Print

Ministry of Finance recently issued a clarification regarding availability of credit on Transitional stock held as on the appointed date in FORM GSTR-3B, highlights of the clarification are as follows:

Video : GSTR 3B due date extended till 28-8-2017 to claim transitional credit on stock held on 30-6-2017

August 18, 2017 2688 Views 0 comment Print

As you all know transitional credit was not available in GSTR 3B. The company were facing working capital challenge. GSTN was not ready with TRANS 1 form. Good news is that TRANS 1 form will be available for filing from 21-8-2017. Watch the full video of how this decision shall be executed.

Extension of Filing of Form GSTR-3B in Case Where Transitional Credit is to be claimed

August 18, 2017 23244 Views 4 comments Print

As per Press Release and Via notification No. 23/2017 dated 17th August, 2017, extension has been granted for filing of first monthly summary return for the month of July, 2017 i.e. FORM GSTR-3B upto 28th Aug, 2017. Let’s analyse the same further: Ques. 1 What is the due date of filing FORM GSTR-3B in case […]

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