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Latest Articles


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 108 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 153 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 252 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 108 Views 0 comment Print

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 3444 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 234 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 288 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 2982 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 831 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 5241 Views 1 comment Print


Latest Judiciary


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 105 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 78 Views 0 comment Print

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 93 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 99 Views 0 comment Print

Telangana HC Permits Delayed GST Appeal Over Order Upload in Additional Notices Tab

Goods and Services Tax : The Telangana High Court declined to examine the merits of the GST assessment order and allowed the taxpayer to pursue the statuto...

June 11, 2026 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 10455 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 624 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 4374 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 18381 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 25989 Views 3 comments Print


Determination of admissible Refund to exporter Under CGST Rule 89(4)  

January 2, 2025 16512 Views 0 comment Print

Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications and court rulings.

Clarification of Input Tax Credit Under Ex-Works Contracts

January 2, 2025 4110 Views 0 comment Print

Circular No. 241/35/2024-GST, dt: 31-12-2024 focuses on availability of ITC under Ex-Works contracts, marking a pivotal shift in how businesses can claim Input Tax Credits (ITC) in their supply chain operations.

Clarification that Simplified Input Tax Credit Rules for E-Commerce Operators

January 2, 2025 3054 Views 0 comment Print

Circular No. 240/34/2024-GST, dated: 31-12-2024 brings clarity to e-commerce sector, particularly concerning treatment of ITC for services under Section 9(5) of CGST Act 2017

Detailed analysis on effect of GST on activities in religious places

January 2, 2025 16773 Views 1 comment Print

Explore how GST affects temple activities, including exemptions for donations, religious services, and commercial operations like renting rooms or selling idols.

GSTN Advisories: Latest GST Updates and Compliance Changes

January 2, 2025 15189 Views 0 comment Print

Stay updated with GSTN advisories on e-invoicing, E-Way Bill updates, GSTR-7 filing, and Section 128A waiver scheme. Learn about mandatory changes and compliance processes.

Patna HC upholds validity of Section 16(4) of CGST Act which restricts ITC

January 2, 2025 6795 Views 0 comment Print

Patna High Court upholds the validity of Section 16(4) of CGST/BGST Act, addressing input tax credit claims and compliance requirements. Key details and implications discussed.

Tax Invoice & E-Way Bill Establish Assessee’s Ownership under CGST Act: Allahabad HC

January 2, 2025 1374 Views 0 comment Print

Allahabad High Court quashes detention order, ruling goods should be released under Section 129(1)(a) of the CGST Act, applying 2018 circular.

Alleged Arbitrary & illegal GST notifications: Calcutta HC stays recovery

January 2, 2025 1002 Views 0 comment Print

Calcutta High Court grants interim relief to OSL Exclusive Pvt. Ltd., restraining recovery under CGST/WBGST Act. Final hearing scheduled for July 2024.

GST Waiver Scheme Under Section 128A: Key Highlights

January 2, 2025 6096 Views 1 comment Print

Understand the GST waiver scheme under Section 128A. Covers interest and penalty relief, exclusions, timelines, and processes for compliance and applications.

Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC

January 2, 2025 6783 Views 0 comment Print

Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest is not eligible.

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