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Latest Articles


Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure

Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...

June 11, 2026 1434 Views 0 comment Print

Input Tax Credit Under GST: Conditions, Restrictions & Compliance

Goods and Services Tax : Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation...

June 11, 2026 162 Views 0 comment Print

SC Upholds GST On Online Gaming, Fantasy Sports & Casinos

Goods and Services Tax : The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgme...

June 11, 2026 108 Views 0 comment Print

The Hidden Business Risks in GST Fourth Amendment Rules 2025

Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...

June 10, 2026 195 Views 0 comment Print

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 318 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 90 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 285 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 2970 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 822 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 5226 Views 1 comment Print


Latest Judiciary


West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...

June 11, 2026 54 Views 0 comment Print

Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025

Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...

June 11, 2026 63 Views 0 comment Print

Madras HC Orders Fresh GST Adjudication Subject to 25% Tax Deposit Despite Ex-Parte order

Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...

June 11, 2026 84 Views 0 comment Print

GST Order Quashed as Hearing Was Fixed Before Reply Deadline: Uttarakhand HC

Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...

June 11, 2026 108 Views 0 comment Print

Allahabad HC Quashes GST Demand as Hearing Date Was Fixed Before Reply Deadline

Goods and Services Tax : The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a rep...

June 11, 2026 66 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 9915 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 612 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 4335 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 18351 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 25938 Views 3 comments Print


GST Amnesty Scheme: Key Provisions and Deadlines

February 14, 2025 26355 Views 3 comments Print

The GST Amnesty Scheme under Section 128A offers a waiver of interest and penalties on tax demands for FY 2017-18 to 2019-20. Learn about key deadlines and rules.

ITC Mystery: Does RBI Fit the Banking Company Definition?

February 14, 2025 2334 Views 0 comment Print

The key question under discussion is whether the Reserve Bank of India (RBI) qualifies as a banking company under Section 17(4) of the CGST Act, 2017, thereby making it subject to the 50% Input Tax Credit (ITC) restriction.

Personal Hearing Required Before Adverse GST Order: AP HC

February 14, 2025 1023 Views 0 comment Print

Andhra Pradesh High Court rules that a personal hearing must be granted before an adverse GST order, even if not requested, ensuring fair assessment under CGST Act.

Chhattisgarh HC Dismisses GST Writ Petition Over GSTR-3B Error

February 14, 2025 510 Views 0 comment Print

Chhattisgarh HC dismisses writ petition on GSTR-3B error, citing alternative appellate remedy under GST law, requiring a pre-deposit for appeal.

GST Registration Revoked Post Dues Payment: Delay in Application Condoned

February 14, 2025 618 Views 0 comment Print

Orissa High Court permits relief to petitioner in OGST case, allowing tax compliance and appeal consideration despite procedural delay.

Orissa HC Allows GST Registration Cancellation Revocation upon payment of dues

February 14, 2025 372 Views 0 comment Print

Orissa HC permits GST registration revocation if dues are paid. Assessee can apply for restoration per prior legal precedent.

Bombay HC Allows GST Appeal Pre-Deposit Despite Lien on Bank Account

February 14, 2025 1071 Views 0 comment Print

Bombay HC allows appeal against tax order despite bank account lien. Court orders transfer of funds, pre-deposit for appeal, balance in fixed deposit.

Consider GST appeal on Merits if Pre-Deposit Initially Missed but Later Paid: Bombay HC

February 14, 2025 540 Views 0 comment Print

Bombay High Court reinstates Narendra Hirawat’s appeal after it was dismissed due to an inadvertent filing error. The appellate authority will now review the case.

Calcutta HC directs Consideration of GST Appeal Delay Condonation Citing COVID-19

February 14, 2025 423 Views 0 comment Print

Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedural fairness for the petitioner.

Orissa HC Stays GST Recovery, Orders Consideration of Belated Reply

February 14, 2025 441 Views 0 comment Print

Orissa HC directs tax authorities to consider the assessee’s belated reply before initiating GST recovery proceedings, ensuring procedural fairness.

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