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Latest Articles


NGTP Tag Cannot Replace Evidence: Why Bona Fide GST Buyers Are Facing Unwarranted Scrutiny

Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...

June 10, 2026 171 Views 0 comment Print

GST Late Fee: Penalty Calculation & and How to Avoid

Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...

June 10, 2026 198 Views 0 comment Print

Premature GST Recovery from Customers Invalid: Madras High Court

Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...

June 10, 2026 105 Views 0 comment Print

How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 450 Views 1 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 618 Views 0 comment Print


Latest News


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 273 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 2934 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 816 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 5214 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


GST Registration Restoration Allowed subject to FIling of Pending Returns & Payment of Dues

Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...

June 10, 2026 135 Views 0 comment Print

No GST Refund as Foreign Group Entity Rendered Core Procurement Functions: GSTAT

Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...

June 10, 2026 102 Views 0 comment Print

Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...

June 9, 2026 234 Views 0 comment Print

Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...

June 9, 2026 171 Views 0 comment Print

Single GST Notice for Multiple Years Not Permissible: Madras HC

Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...

June 9, 2026 132 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 6543 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 591 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 4218 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 18267 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 25839 Views 3 comments Print


Evolution of Works Contract Tax (WCT)

January 17, 2015 7960 Views 0 comment Print

This article is basically written to give you understanding of evolution of works contract tax in India and its entire journey from beginning till date. Before I take you into the mid of ocean we have to first understand that why the need arises of introduction of works contact tax and its respective calculation methods.

Decoding 122nd Constitutional Amendment Bill-Goods & Service Tax

January 17, 2015 3296 Views 0 comment Print

The Indian Industry is waiting very desperately for GST because it will subsume major indirect taxes levied by Central Government and State Government which will remove the cascading effect of taxes on costing of the Industry.

Input Credit On Capital Goods Under Delhi Value Added Tax

January 17, 2015 40037 Views 5 comments Print

The Tax Credit shall not be allowed: A) In the case of the purchase of goods from a Unregistered dealer; B) For the purchase of non-creditable goods (THE SEVENTH SCHEDULE); C) For the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person;

Whether Official Liquidator can be called as Dealer & assessed to Sales tax?

January 17, 2015 2918 Views 0 comment Print

Since the conduct of an auctioned sale involved transfer of goods, it falls within the wide ambit of section 2(viii)(f) of the Kerala General Sales Tax Act, 1963. Therefore, it can be concluded that the liability to pay sales tax, in the present case, would be on the Official Liquidator in the same manner as the dealer, that is, the Company in liquidation.

MVAT: Due date for filing form e-704 has extended to 30.01.2015

January 14, 2015 11067 Views 0 comment Print

The representations, as aforesaid, have been examined by the Finance Department, Government of Maharashtra and after careful consideration of the same, has decided to extend the due date for submission of the Audit Report in Form 704 for the year 2013-14 to 30th January 2015.

Delhi VAT- Modification of Circular No.18 of 2014-15 dated 24/11/2014

January 13, 2015 1376 Views 0 comment Print

In partial modification of this department’s Circular No.18 of 2014-15, the following Assistant Commissioner (mentioned at Col.No.4) is hereby authorised as Spl. OHAs for hearing the objections with respect to 2A-2B mismatch of 2012-13 instead of the Assistant Commissioner mentioned at Col.No.2 till further orders :-

Kite Fight of VAT Dealer and Department

January 12, 2015 6135 Views 0 comment Print

Krishna, this Year Makar Sankranti is on 15th January and also the last date of submission of Maharashtra VAT Audit Report. There is Happiness everywhere because of Makar Sankrati. Many are busy in flying kites and buying gift (Vaan). Accordingly, how interesting Kite fight between department and VAT dealer?

Goods & Service Tax Wef 1st April 2016

January 12, 2015 4736 Views 3 comments Print

Ajay Modi “GST BILL” -THE CONSTITUTION (122ND Amendment Bill),2014 19.12.2014 Pre condition for GST implementation Constitution amendment Bill is required to be passed with two-thirds majority in both Houses of Parliament Bill will have to be ratified by at least half of India’s states  Centre Govt. own GST Bill and model GST Bill  States will […]

HC on Illegal Detention of Vehicle & Seizure of Goods under Transportation by VAT Authorities

January 10, 2015 5553 Views 0 comment Print

Learn about the High Courts ruling on illegal detention of vehicles and seizure of goods by VAT authorities. Find out about the consequences for erring officials.

IGST Model in Goods & Service Tax (GST)

January 10, 2015 145482 Views 38 comments Print

What is IGST and how this will monitor the interstate trade of Goods in GST? Will IGST replace the existing CST? Please explain with suitable example. A new model is developed under proposed GST to monitor the interstate trade of Goods and Services and this is called IGST. Let me clear first thing it will not replace the existing CST and there will be long awaited goodbye to Central Sales Tax in the GST regime.

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