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Latest Articles


Advocate Gets Bail in ITC Fraud Case Where Role Limited to Filing Returns

Goods and Services Tax : The court examined whether an advocate involved in filing GST returns for fake entities should remain in custody. It granted bail,...

April 22, 2026 195 Views 0 comment Print

AI in GST: Powerful Tool, Unready Taxpayers: Risks of Algorithmic Judgement

Goods and Services Tax : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...

April 21, 2026 708 Views 0 comment Print

GST on IPL: Sport or High-Octane Entertainment — 18% vs 40%?

Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....

April 21, 2026 390 Views 0 comment Print

GST SCNs Invalid Without Specific Allegations of Suppression

Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...

April 21, 2026 324 Views 0 comment Print

GST Refund on Export of Goods – Understanding Adjusted Total Turnover

Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...

April 21, 2026 312 Views 0 comment Print


Latest News


Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 9699 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 591 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 714 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 927 Views 1 comment Print

CBI Arrests Assistant Commissioner, CGST, Ratlam in a Bribery Case

Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...

April 1, 2026 636 Views 0 comment Print


Latest Judiciary


Provision of section 76 of CGST not invocable as GST component already remitted

Goods and Services Tax : Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is a...

April 22, 2026 501 Views 0 comment Print

Custody Not Required as Trial Likely to Take Time, HC Grants Bail in Fake ITC Case

Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...

April 21, 2026 156 Views 0 comment Print

Chhattisgarh HC Stayed GST Recovery Subject to Pre-Deposit Compliance

Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...

April 20, 2026 138 Views 0 comment Print

Bombay HC Sets Aside GST Cancellation for Lack of Reasons; Bank Attachment Ends After One Year

Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...

April 20, 2026 519 Views 0 comment Print

Telangana HC Stayed GST SCN Due to Illegal Clubbing of Sections 74, 74A & 130

Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...

April 20, 2026 270 Views 0 comment Print


Latest Notifications


GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...

April 22, 2026 123 Views 0 comment Print

CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 5169 Views 0 comment Print

Late Fee Waiver Granted Due to System Glitches in Maharashtra PT Return Filing

Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...

April 18, 2026 1515 Views 0 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 11325 Views 0 comment Print

Editing allowed in Appeal Pre-deposit Percentage Field in GST Portal

Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...

April 11, 2026 3168 Views 0 comment Print


GST on Corporate Guarantees to Foreign Affiliates: Export or Deemed Supply?

August 1, 2025 1428 Views 0 comment Print

This article analyses the GST treatment of such corporate guarantees, particularly where no consideration is received from Related foreign entities.

Preparing for a GST Audit: detailed guidelines and documentation checklist

August 1, 2025 4482 Views 0 comment Print

Learn how to effectively prepare for a GST departmental audit. This guide covers key reconciliations, required documents, and strategies for managing tax demands.

ISD Registration Mandatory for Entities having multiple GST Registrations

August 1, 2025 1590 Views 0 comment Print

Starting April 1, 2025, businesses with multiple GST registrations must obtain a separate ISD registration to distribute common input service credits.

15 Basic Concepts of GST Composition Scheme at a Glance

August 1, 2025 9765 Views 3 comments Print

Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key restrictions to help you comply.

ITC cannot be blocked beyond 10% of tax demand at interim stage: P&H HC

August 1, 2025 828 Views 0 comment Print

Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court views.

Final GST Order Mandatory Despite Payment: SC

August 1, 2025 1077 Views 0 comment Print

SC rules tax officer must pass reasoned order under Section 129(3) even after payment, ensuring appeal rights are preserved in GST detention cases.

ITC could be availed in case purchaser had genuine invoices & seller failed to remit tax

August 1, 2025 1116 Views 0 comment Print

The responsibility for recovering unpaid tax lies properly and primarily with the tax authorities, who must proceed against the defaulting seller, rather than against the innocent purchasing dealer who has fulfilled all obligations imposed by the Act.

Limitation to claim GST refund starts ticking from Correct Tax Payment Date: Patna HC

August 1, 2025 1182 Views 0 comment Print

The Patna High Court ruled that the two-year limitation period for claiming a tax refund, particularly for payments made under the wrong head, starts from the date of tax payment under the correct head, aligning with Section 77 and relevant circulars.

Gross and Net GST revenue collections for the month of July, 2025

August 1, 2025 1056 Views 0 comment Print

Gross GST revenue for July 2025 reached ₹1,95,735 crore, a 7.5% increase from last year, with total net revenue at ₹1,68,588 crore.

GST ITC barred u/s. 16(4) CGST is admissible if availed within period prescribed u/s. 16(5)

July 31, 2025 561 Views 0 comment Print

Madras High Court held that input tax credit [ITC] which is barred by limitation in terms of Section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act], but, within the period prescribed in terms of Section 16(5) of the CGST Act cannot be denied.

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