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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 153 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 171 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 99 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 441 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 609 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 123 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 96 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 225 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 129 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 6366 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 582 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 4209 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 18255 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 25830 Views 3 comments Print


GST Refund, Mistake of Law and Constitutional Restitution

March 31, 2026 981 Views 0 comment Print

The issue is whether GST refunds are restricted by statutory timelines. The key takeaway is that unconstitutional tax collections must be refunded regardless of limitation.

GST Scrutiny Notice (Section 61): 12 Key Discrepancies, Reply Strategy & Escalation Timing

March 31, 2026 1677 Views 0 comment Print

This explains how GST scrutiny notices arise and why they are often mishandled. The key takeaway is that timely, accurate replies can prevent escalation into penalties.

GST SCN Without fraud, suppression, or misstatement Grounds Invalid for Section 74 invocation: Gauhati HC

March 31, 2026 2466 Views 0 comment Print

The court held that Section 74 cannot be invoked without alleging fraud or suppression. The key takeaway is that absence of jurisdictional facts invalidates GST proceedings.

GST on Pooja Oil Fixed at 5% Due to Classification as Inedible Vegetable Oil Mixture

March 31, 2026 522 Views 0 comment Print

The AAR held that Pooja Oil, though technically edible, is marketed as inedible and thus classified under heading 1518. Consequently, it attracts 5% GST under the revised notification.

GST Applicable on Canteen Charges as Salary Deduction Qualifies as Consideration

March 31, 2026 909 Views 0 comment Print

The Authority held that nominal deductions from employee salaries for canteen services constitute consideration under GST law. As a result, such recoveries are taxable as supply.

Employee Facility Recoveries Taxable Under GST as Qualifies as Supply of Services

March 31, 2026 666 Views 0 comment Print

The ruling holds that salary deductions for canteen and transport facilities constitute taxable supply due to consideration. It clarifies that even subsidized recoveries attract GST.

Printing Treated as Service When Content Not Owned: AAR Imposes 18% GST

March 31, 2026 636 Views 0 comment Print

The ruling held that printing of books using content supplied by customers constitutes a service under GST. Such transactions are taxable at 18%, clarifying the importance of content ownership in classification.

GST Applies on Employee Transport Due to Nominal Charges Recovered: AAR Maharashtra

March 31, 2026 894 Views 0 comment Print

The AAR held that recovery of even nominal charges from employees constitutes consideration, making transport services taxable. The exemption for contract carriage was denied as conditions were not met.

GST applies on Subsidized Canteen & Transport Recoveries: AAR Maharashtra

March 31, 2026 699 Views 0 comment Print

The AAR held that canteen and transport facilities provided to employees are incidental to business operations. Recoveries from employees are treated as taxable supplies under GST, confirming applicability on such transactions.

GST on Employee Canteen Recoveries Upheld as Taxable Due to Consideration Element

March 31, 2026 708 Views 0 comment Print

The case examines GST applicability on notice pay deductions from employees leaving without serving notice. It concludes that such recoveries are compensatory in nature and not consideration for any service, hence not taxable. The ruling relies on CBIC clarification to settle the issue.

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