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Latest Articles


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 78 Views 0 comment Print

GST Late Fee: Penalty Calculation & and How to Avoid

Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...

June 10, 2026 66 Views 0 comment Print

Premature GST Recovery from Customers Invalid: Madras High Court

Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...

June 10, 2026 60 Views 0 comment Print

How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 411 Views 1 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 585 Views 0 comment Print


Latest News


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 273 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 2934 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 816 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 5211 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


GST Registration Restoration Allowed subject to FIling of Pending Returns & Payment of Dues

Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...

June 10, 2026 108 Views 0 comment Print

No GST Refund as Foreign Group Entity Rendered Core Procurement Functions: GSTAT

Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...

June 10, 2026 75 Views 0 comment Print

Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...

June 9, 2026 204 Views 0 comment Print

Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...

June 9, 2026 165 Views 0 comment Print

Single GST Notice for Multiple Years Not Permissible: Madras HC

Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...

June 9, 2026 117 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 5760 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 582 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 4176 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 18252 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 25821 Views 3 comments Print


Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

April 29, 2026 537 Views 0 comment Print

The framework clarifies GST on rental income and management fees but leaves gaps in other areas. The key takeaway is ongoing uncertainty around property transfers and ITC reversal.

Section 16(2)(c) of CGST Act: Supplier default dilemma

April 29, 2026 1236 Views 0 comment Print

Courts ruled that denying ITC due to supplier non-payment is unjust when buyers act in good faith. The key takeaway is that bona fide purchasers must be protected from impossible compliance burdens.

No ITC Denial Without Verifying Transaction Genuineness: HP HC

April 29, 2026 402 Views 0 comment Print

The High Court did not decide the constitutional challenge but directed authorities to reconsider the taxpayer’s objections and documents. The key takeaway is that ITC disputes must be adjudicated after proper evaluation and a reasoned order.

Bombay HC GST Quashed Refund Rejection for Ex Parte Order Without Hearing

April 29, 2026 444 Views 0 comment Print

The issue was whether a refund rejection without hearing is valid. The Court held that ex parte orders violating procedure are unsustainable and restored the application for fresh consideration.

GST Registration Cancellation Set Aside Due to Vague Show Cause Notice

April 29, 2026 426 Views 0 comment Print

The issue was whether a vague notice could justify cancellation of GST registration. The Court held that lack of material particulars invalidates the notice and order, leading to restoration of registration.

Interest on GST Refund After Appeal: Legal Position under Section 56 & Judicial Developments

April 28, 2026 1224 Views 0 comment Print

The issue is whether interest on GST refunds should start from a fresh application after appeal. Courts have held that interest must be calculated from the original application date.

Filing GST Appeals in ‘NIL’ Demand Cases: Systemic Hurdles & Legal Rights

April 28, 2026 657 Views 0 comment Print

The issue is denial of appeal due to NIL demand orders despite disputed liability. The key takeaway is that rectification under Section 161 enables appeal filing.

Inverted Duty Structure under GST: Refund Calculation & Practical Issues

April 28, 2026 5268 Views 4 comments Print

The article explains how GST refunds are calculated under IDS using Rule 89(5). It clarifies that only input goods ITC is eligible, not input services.

Telangana HC Allows Delayed GST Appeal: Emphasis on Fair Opportunity to Taxpayer

April 28, 2026 339 Views 0 comment Print

The issue involved challenge to a GST demand order where appeal was delayed. The Court allowed filing of appeal with delay condonation, ensuring the matter can be decided on merits.

GST Implications on Buy Back of Shares

April 28, 2026 1266 Views 0 comment Print

The issue was whether buyback of shares attracts GST. It was held that since shares are securities excluded from GST, buyback is not taxable, though related services remain taxable with ITC eligibility.

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