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Latest Articles


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 510 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 183 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 318 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 540 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 255 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 132 Views 0 comment Print

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 1056 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 315 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 3033 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 861 Views 0 comment Print


Latest Judiciary


Telangana HC Grants Bail in ₹30 Crore GST Fraud Case as No Complaint Filed Despite 60 Days of Custody

Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...

June 14, 2026 87 Views 0 comment Print

Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo 

Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...

June 14, 2026 81 Views 0 comment Print

GST Appeals Cannot Be Rejected as Time-Barred Without Proving GST Order Communication Date: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...

June 14, 2026 81 Views 0 comment Print

P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 66 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 90 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 195 Views 0 comment Print

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 306 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 13353 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 660 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 4770 Views 0 comment Print


GST Provisions on Transfer of Tax Liability when Tax cannot be Directly Collected from Taxpayer

August 17, 2023 5694 Views 0 comment Print

Explore the intricate provisions of GST related to the transfer of tax liability in situations where direct collection from the taxpayer is challenging. Understand the rules from business transfers to cases of death, insolvency, and more. Stay informed to ensure compliance and avoid potential litigations.

Refund of Balance in Electronic Cash Ledger- Some Queries & Suggestions

August 17, 2023 47580 Views 3 comments Print

Explore the statutory provisions, instructions, and challenges surrounding the refund of excess balance in the electronic cash ledger under GST Law in India.

Situations in which ITC can be recovered from purchaser : Calcutta HC

August 17, 2023 3669 Views 0 comment Print

Understand recent Calcutta High Court ruling on recovering Input Tax Credit (ITC) from purchasers. Analysis of judgment and its implications. Learn when tax department can proceed against buyers.

Rule 88D & Form DRC-01C the manner of Dealing with Difference

August 17, 2023 3954 Views 0 comment Print

Understand the impact of Rule 88D and Form DRC-01C in dealing with differences between GSTR-2B and GSTR-3B. Learn about the notification, process, and implications for businesses. Stay compliant with the latest Central Goods and Services Tax (CGST) Rules, 2023.

GST Notification: Appointment of Common Adjudicating Authority for United Spirits Ltd

August 17, 2023 1983 Views 0 comment Print

Detailed analysis of Notification No. 40/2023-Central Tax, appointing a common adjudicating authority for show cause notice against M/s United Spirits Ltd.

GST Council Newsletter for the month of July 2023

August 17, 2023 3723 Views 0 comment Print

The 50th meeting of the GST Council which convened in New Delhi on 11th July 2023, concluded with the formulation of several momentous decisions that are expected to impact various sectors in India. Notably, in commemoration of this landmark meeting, the Chairperson of the GST Council unveiled a short video film titled ‘GST Council- 50 […]

Notification No. 39/2023-Central Tax: Amendments to Notification No. 02/2017

August 17, 2023 3255 Views 0 comment Print

Detailed analysis of Notification No. 39/2023-Central Tax, containing amendments to Notification No. 02/2017-Central Tax dated 19.06.2017.

Only suppliers can initiate the advance ruling process not recipient: AAAR

August 17, 2023 2163 Views 0 comment Print

Dive into the case of Uttar Pradesh Metro Rail Corporation Ltd. to understand the significance of only suppliers being allowed to file for GST advance rulings.

Appeal for GST Amnesty for year 2017-20: Penalties, Interest & ITC

August 16, 2023 16527 Views 1 comment Print

Karnataka Tax Practitioners seek GST amnesty for 2017-2020, addressing issues like penalties, interest, and Seamless ITC rights. Read the full request

GST on Material Costs and Supervision Fees when customer bears all costs

August 16, 2023 2067 Views 0 comment Print

Explore GST ruling on Purvanchal Vidyut Vitran Nigam Limited’s electricity distribution services. Learn about taxable values, material costs, and supervision fees.

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