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Latest Articles


GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...

June 12, 2026 66 Views 0 comment Print

Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 186 Views 0 comment Print

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 1767 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 333 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 156 Views 0 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 708 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 303 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 3003 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 840 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 5271 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 159 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 84 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 123 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 477 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 114 Views 0 comment Print


Latest Notifications


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 42 Views 0 comment Print

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 12057 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 639 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 4476 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 18447 Views 0 comment Print


GST on International Freight- Impact of changes in Place of Supply provisions

October 4, 2023 71742 Views 1 comment Print

Explore effects of recent GST changes on international freight, including inbound and outbound air and ocean freight, and how they impact importers, exporters, and freight forwarders.

Understanding Time of Supply for GST Calculation

October 4, 2023 6378 Views 0 comment Print

Learn how correctly assessing time of supply is crucial for tax calculation and avoiding revenue loss. Explore GST Act provisions and examples to ensure compliance.

IGST RCM on Import Ocean Freight Discontinued – Not to miss ‘REFUNDS’!

October 4, 2023 21849 Views 1 comment Print

Learn about the discontinuation of IGST RCM on ocean freight for imports, its legal implications, refund possibilities, and time limits. Stay informed to claim your refunds!

Calcutta HC Quashes 2nd Show Cause Notice Matching Earlier Dropped Grounds

October 4, 2023 1674 Views 0 comment Print

Calcutta High Court has quashed a second show-cause notice issued on same grounds as an earlier notice that was dropped by authority. Learn more.

Innovation Services to German Company amounts to Export of Service: HC

October 4, 2023 828 Views 0 comment Print

Punjab & Haryana High Court judgment on Fresenius Kabi Oncology Ltd. vs. Union of India: Innovation & Development services to a German company considered an export of service.

ITC Eligibility for Construction Project: Central Air Conditioning Plant, Lift etc.

October 4, 2023 7176 Views 0 comment Print

Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.

Search cannot be conducted until all conditions u/s 67 of CGST Act are fulfilled

October 4, 2023 5865 Views 0 comment Print

In case of Bhagat Ram Om Prakash Pvt. Ltd. vs. Commissioner Central Tax GST, Delhi HC orders a stay on search proceedings until Section 67 conditions are met.

Madras HC Orders Refund of Tax Recovery in Athimoolam Contractor Case

October 4, 2023 792 Views 0 comment Print

In the P. Athimoolam Contractor vs. State Tax Officer case, Madras HC sets aside tax recovery, orders refund, and remits the case back to the authorities.

Webinar on Practical aspect of Annual Return (GSTR-9) under GST

October 4, 2023 14082 Views 0 comment Print

Join our YouTube live session on 08/10/2023 to unravel significance of GSTR-9 in GST compliance. Discover key provisions, preparation tips, and expert insights

GST on Betting, Gambling, Casinos, Lottery & Online Gaming – What You Need to Know

October 4, 2023 16764 Views 1 comment Print

Implications of GST on betting, gambling, casinos, horse racing, lottery and online money gaming in India and recent amendments.

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