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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 255 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 282 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 411 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 5259 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 78 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 102 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 372 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 11787 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 18411 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


E-commerce term may be misinterpreted in GST

April 18, 2017 1629 Views 0 comment Print

The scope of the e-commerce definition as given in the Goods and Services dispensation has been left so wide that it could go well beyond Amazon or Flipkart marketplace platforms and may even cover the commodity exchanges,

GST: Option to Pay tax under Composition Scheme

April 18, 2017 6780 Views 1 comment Print

Composition dealer shall not issue tax invoice but Issue Bill of Supply. Composition dealer shall not collect any tax from the recipient on supplies made by him. [Section (10)(4)]. Composition dealer shall not be entitled to any credit of input tax. [Section (10)(4)]

Scope of Supply in GST with illustrations

April 18, 2017 6546 Views 0 comment Print

Section 7 (1) of CGST Act, 2017 – supply includes– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;

State GST Bill passed by Telangana

April 18, 2017 9342 Views 1 comment Print

Telangana Legislature on Sunday passed The Telangana State Goods And Services Tax Bill, 2017, a legislation aimed at broadening the tax base and resulting in better tax compliance due to robust IT infrastructure. With approval of draft GST bill on March 31 and and subsequent assent of the same by President, Centre asked states to […]

Audit of taxable person as per Central Goods and Service Tax Bill, 2017

April 17, 2017 4011 Views 0 comment Print

Like existing provision of law every taxable person shall self-assess the tax in the Goods and Service Tax regime also. The tax departments dont have direct control over supply of goods or services. The departments through audit conduct verification of accounts, returns and other records related to production, clearance or provision of service.

GST Special – Major differences in laws of VAT and GST

April 17, 2017 6693 Views 1 comment Print

Krishna, Honorable President of India has given ascent to the GST and so it seems that GST will come into force from 1st July 2017 and the landmark is set for further steps. Presently VAT is applicable to all the business dealers and now GST will be levied, so please explain the difference between VAT and GST?

Appointment of Consultants for GST Implementation by Dena Bank

April 17, 2017 1812 Views 0 comment Print

Last date for submission of Application:  22.04.2017 Request for Proposal (RFP) for Appointment of Consultants for Implementation of Goods and Services Tax (GST) by Dena Bank Download Request for Proposal (RFP) Download Corrigendum – 1 to RPF Download Pre-bid Queries and Responses

A Complete Guide to Migration into GST

April 17, 2017 10323 Views 0 comment Print

Migration into GST of a person having only VAT Registration: In such a case, he will be provided the Provisional ID and Password for getting migration into GST by the commercial tax department of his state.

Various forms in assessment and audit (under GST)

April 16, 2017 21459 Views 0 comment Print

The draft GST rule of Assessement and Audit under GST has notified by CBEC recently, the details of various forms in assessment and audits are hereunder

Issue and solution to challan paid details but not updating on MVAT draft return

April 15, 2017 47601 Views 14 comments Print

I have noticed many of us facing the issue of not reflecting challan details or amount paid details in the Mvat draft return for VAT, CST, PT and luxury tax return filling for April 2016 onwards.

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