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Latest Articles


Understanding Appeals & Revision Mechanism under GST

Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...

June 15, 2026 153 Views 0 comment Print

Crisp Notes on Issuance of SCN Under GST

Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...

June 15, 2026 192 Views 0 comment Print

Limitation for Filing Appeal before GSTAT – A Legal Analysis

Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...

June 15, 2026 276 Views 0 comment Print

Cancelled Registration, Notice Buried on Portal Can Department Still Insist “You Were Served”?

Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...

June 15, 2026 126 Views 0 comment Print

Composition Levy under GST: Should Your Small Business Really Opt for It?

Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...

June 15, 2026 207 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 312 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 1128 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 324 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 3069 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 870 Views 0 comment Print


Latest Judiciary


GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...

June 15, 2026 54 Views 0 comment Print

Allahabad HC Orders Release as GST Arrest Was Made Without Transit Remand

Goods and Services Tax : The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detent...

June 15, 2026 63 Views 0 comment Print

Kerala HC Quashes ITC Denial as Section 16(5) Benefit Was Not Considered

Goods and Services Tax : The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) o...

June 15, 2026 72 Views 0 comment Print

Telangana HC Directs GSTAT to Consider Delayed Refund Appeals

Goods and Services Tax : The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the stat...

June 15, 2026 54 Views 0 comment Print

Telangana HC Relegates Taxpayer to GSTAT Against Review Appellate Order

Goods and Services Tax : The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability ...

June 15, 2026 48 Views 0 comment Print


Latest Notifications


GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 69 Views 0 comment Print

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 255 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 351 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 13749 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 666 Views 0 comment Print


Take Action against Officials causing Revenue loss to State: HC to GST Dept.

August 1, 2021 2673 Views 0 comment Print

G.E. Govindaraj Vs Assistant Commissioner (CT) (Madras High Court) It is in the public domain that large scale and wider allegation of corrupt activities, more specifically, in Department like Commercial Tax Department, are prevailing and, people are lamenting about the corrupt activities in collusion with the traders at large in the State. However, no measures […]

Recent updates on GST Annual Return and Audit 2020-21

August 1, 2021 4149 Views 0 comment Print

Notification No. 29/2021-Central Tax dated 30.07.2021 Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. Notification No. 30/2021-Central Tax dated 30.07.2021 Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers […]

राजस्थान में वेट एमनेस्टी की तारीख 1 माह के लिए और बढ़ा देनी जानी चाहिए

July 31, 2021 2031 Views 0 comment Print

राजस्थान में वेट एमनेस्टी स्कीम जो इस समय चल रही है और इसका पहले फेज की अंतिम तिथि 31 जुलाई 2021 है| राज्य के कर सलाहकार संघ, व्यापारिक संघ और प्रमुख कर सलाहकार सभी की यह मांग है कि वेट एमनेस्टी स्कीम के प्रथम चरण को ही 31 अगस्त 2021 तक बढ़ा देना चाहिए| इस मांग के पीछे क्या कारण है और क्यों सरकार को यह तारीख बढ़ा कर राज्य कर करदाताओं को राहत देनी चाहिए. इसके लिए AIMTPA की टीम ने एक अध्ययन किया है और उसकी रिपोर्ट के अनुसार यह तारीख 1 माह के लिए बढ़ ही जानी चाहिए|

Rationalise Provisions of Revocation of Cancellation of GST Registration under Amnesty Scheme

July 31, 2021 21360 Views 1 comment Print

Karnataka State Chartered Accountants Association has made a representation to Smt Nirmala Sitharaman, Hon’ble Chairperson, GST Council Seeking Rationalisation of Provisions Relating To Revocation Of Cancellation Of Registration Under Amnesty Scheme. It requested the following- i. Necessary ROD orders may be issued u/s 172 of CGST Act, 2017, or any other alternative legislative measure may […]

Tertiary Treated water is purified water taxable @18%

July 31, 2021 1326 Views 0 comment Print

Applicant has processed the sewage water which contains various kinds of organic and inorganic impurities. Noted that the sewage water cannot be used, in any way, in its original form, it can only be used after it is purified and is not used for drinking.

HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

July 31, 2021 1134 Views 0 comment Print

The Hon’ble Madras High Court directed the Respondent, to consider the Representation submitted by the Petitioner and pass an order on merits and in accordance with law and by affording an opportunity to the Petitioner, as expeditiously as possible, preferably within a period of twelve weeks.

Treatment of Leasing services provided to Agricultural Sector Under GST

July 31, 2021 37407 Views 0 comment Print

I have prepared an article on Treatment of Leasing services of Machinery, Godowns and where houses services provided to Agricultural Sector Under GST. Some of colleagues are raised certain questions on this aspect. So, I am trying to clarify their doubt through this article at my best of knowledge. This article only for education purpose […]

Burning Questions in GST with analysis of latest Judgements ( Part -III)

July 31, 2021 3300 Views 1 comment Print

Introduction In previous two parts of this article, we discussed issue of denial of ITC to recipient for the fault of supplier and some issues on blocked credit under section 17(5). ( Link of Part-1 –  https://taxguru.in/goods-and-service-tax/burning-questions-gst-analysis-latest-judgements-part-1.html) Link of Part-2- https://taxguru.in/goods-and-service-tax/burning-questions-gst-analysis-latest-judgements-part-ii.html )  I also gave list of the topics that I wish to cover in […]

GSTR 2A Vs. GSTR 2B

July 31, 2021 173166 Views 3 comments Print

Form GSTR 2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal and Form GSTR-2B is a new static month-wise auto-drafted statement for regular taxpayers (whether or not opted into the QRMP scheme) introduced on the GST portal. Article analyses difference between Form GSTR 2A and Form […]

GST Audit under Section 35(5) scrapped – What does it mean ?

July 31, 2021 26334 Views 2 comments Print

GST Audit scrapped section 35(5) from GST Act 2017 OMITTED /New Provisions for Section 44 inserted Under GST, the compliance obligations under section 35(5) from GST Act has been removed to allow self-certification. Section 35 of the Central Goods and Services Tax Act Sub Section (5) shall be omitted. Before removal of Section 35(5) it […]

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