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Latest Articles


Actionable Claims under GST: Understanding Taxability through Gameskraft Judgement by Hon’ble SC

Goods and Services Tax : The Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takea...

June 19, 2026 201 Views 0 comment Print

GST Enforcement on Autopilot: How Bonafide Buyers Are Being Crushed in Karnataka

Goods and Services Tax : The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...

June 19, 2026 198 Views 0 comment Print

Mere GSTR-1 & 3B Mismatch Cannot Automatically Trigger Section 74 Proceedings: GSTAT

Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...

June 19, 2026 168 Views 0 comment Print

7 Day Prior Notice Before GST Action Not a Shield Against Arrest: Delhi HC

Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...

June 19, 2026 135 Views 0 comment Print

GST Appeal Restored as Authority Ignored Assessee’s Reply on Delay

Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...

June 19, 2026 147 Views 0 comment Print


Latest News


Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 873 Views 0 comment Print

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 480 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 1260 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 354 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 3168 Views 1 comment Print


Latest Judiciary


Allahabad HC Rejects Recall Plea as No Ground Was Made Out

Goods and Services Tax : The Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on...

June 19, 2026 42 Views 0 comment Print

Telangana HC Refuses to Quash GST Cancellation SCN Where Taxpayer Filed Detailed Reply

Goods and Services Tax : The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly con...

June 19, 2026 27 Views 0 comment Print

Telangana HC Refuses Writ as GSTAT Becomes Functional for Appeals

Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...

June 19, 2026 30 Views 0 comment Print

P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Goods and Services Tax : The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...

June 19, 2026 90 Views 0 comment Print

GST Appeal Allowed as Assessee Pursued Writ Remedy Before Telangana HC

Goods and Services Tax : The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It di...

June 19, 2026 30 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 2772 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 234 Views 0 comment Print

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 282 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 441 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 480 Views 0 comment Print


ICAI invites suggestions on FORM GSTR-9C Reconciliation Statement & Certificate

September 16, 2018 2013 Views 2 comments Print

Government vide Notification No. 49/2018 – Central Tax dated 13th Sept, 2018 has notified Part A- FORM GSTR-9C – Reconciliation Statement, Part B-Certificate to be certified by the Chartered Accountants.

GST ITC-04: Details of goods/capital goods sent to job worker & received back

September 16, 2018 84273 Views 11 comments Print

Understanding Newly Substituted GST ITC-04 – Details of goods/capital goods sent to job worker and received back Defining ‘job work’ in simple terms can be undertaking any process on the inputs / semi-finished goods supplied by the principal manufacturer. However, the statutory definition of ‘job work’ is contained in section 2 (68) of the Central […]

Writ in Madras HC against constitution of GST Authority for Advance Rulings

September 16, 2018 1845 Views 0 comment Print

Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a writ of declaration to declare: a) Chapter XVII of the Central Goods and Services Tax Act, 2017, more particularly, sections 96 and 99 of the Central Goods and Services Tax Act, 2017 relating […]

GST: Deductor (Person Liable To Deduct Tax At Source)

September 16, 2018 3798 Views 0 comment Print

1. Department or establishment of the Central govt. or State govt. A department is composed of employed officials, known as civil servants, and is politically accountable through a minister.

ITC: Apportionment & Block Credit | Rule 42 & 43 – Excel utility

September 16, 2018 152847 Views 3 comments Print

The entire scheme of taxation under GST is to reduce the cascading effect. At each stage of taxation, input tax credit is allowable to the registered taxable person. But there are some restrictions on availability and utilization of same for reasons favao.

Arrival of Lord Ganesha with GST Audit Report!

September 16, 2018 2382 Views 0 comment Print

Arjuna, everywhere the hustle and bustle of Income Tax Audit is being seen. In amidst of it Lord Ganesha has arrived with GST Audit Report. Also, on 13th Sept, 2018 the GST Department has issued some notifications for amending the GST law.

What are the major changes in GSTR – 4 form?

September 16, 2018 5760 Views 0 comment Print

As per the GST laws, the tax assessees under the GST composition scheme shall file one only return in every quarter rather than 3 monthly returns, as is the compliance for a normal or regular taxpayer. In this context, the GST authority has recently brought forward certain key amendments in the structure of the form GSTR-4.

TDS under GST – A Brief Analysis

September 16, 2018 12963 Views 1 comment Print

With the notification 50/2018 (Central Tax) Dated 13.09.2018, TDS under section 51 of the CGST Act is coming into force from 01.10.2018. The notification provides who all are falling under this provision & the effective date of coming into force of TDS provision under GST, while the principal provisions remain same till date. Accordingly, let […]

TDS Provisions under GST Regime- A quick Look

September 16, 2018 2808 Views 0 comment Print

You all are aware w.e.f. 1/10/2018 Govt has announced implementation of most awaited section 51 of GST Act, 2017 related to TDS under GST and it’s provisions, rules etc. A Quick View of Provisions of TDS under GST regime is as under: WHAT NOTIFICATION SAYS: (Notification No. 50/2018 – Central Tax, New Delhi, the 13th […]

Renting of workwear qualify as transfer of right to use of goods

September 15, 2018 1671 Views 0 comment Print

The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act.

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