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Latest Articles


Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 186 Views 0 comment Print

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 129 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 234 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 387 Views 1 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 150 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 504 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 291 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 2991 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 834 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 5250 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 51 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 57 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 63 Views 0 comment Print

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 264 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 108 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 11370 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 630 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 4404 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 18402 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 26016 Views 3 comments Print


Order blocking Input tax Credit by invoking rule 86A quashed as no pre-decisional hearing granted

October 19, 2024 711 Views 0 comment Print

Karnataka High Court held that order passed blocking Input Tax Credit by invoking of rule 86A of the Central Goods and Services Tax Rules quashed as order was passed without providing pre-decisional hearing and without giving cogent reasons.

Interpretation of term ‘as is’ or as is, where is basis’ for regularizing past period transactions

October 19, 2024 1245 Views 0 comment Print

Explore the meaning of ‘as is, where is’ basis for past GST transactions, including recent clarifications from CBIC on tax rates and exemptions.

Transfer of property cannot be declared void u/s. 81 of CGST Act without specific finding by competent authority

October 18, 2024 2544 Views 0 comment Print

Andhra Pradesh High Court held that transfer of property cannot be declared as void by invoking provisions of section 81 of the Central Goods and Services Tax Act, 2017 unless there is a finding as to the nature of the transactions by competent authority.

Assessee must respond to SCN, raise all grounds & pursue appeal if aggrieved: Bombay HC

October 18, 2024 1182 Views 0 comment Print

Bombay High Court ruled that assessee must respond to SCN and seek alternate statutory appeals if aggrieved. Writ petitions should not be entertained prematurely.

Recent Important amendments in the CGST Rules

October 18, 2024 12804 Views 0 comment Print

Explore recent changes in CGST rules, including updates on input tax credit claims, invoice timelines, tax deductions, refund procedures, and compliance requirements.

GST Section 11A: Normal Trade Practices and Tax Relief

October 18, 2024 5670 Views 0 comment Print

Section 11A of the CGST Act 2017 regulates GST non-levy due to normal business practices. Learn how it affects tax compliance and potential disputes.

GST Provisions on Sale of Used (Second-Hand) Cars: A Detailed Analysis

October 18, 2024 38748 Views 2 comments Print

Understand GST provisions for the sale of second-hand cars. Learn how registration status, margin schemes, and reverse charge mechanism (RCM) affect tax liabilities.

जीएसटी एमनेस्टी स्कीम से संबंधित परिपत्र की समीक्षा।

October 18, 2024 2661 Views 0 comment Print

जीएसटी एमनेस्टी योजना के अंतर्गत धारा 128A से जुड़ी महत्वपूर्ण जानकारियों और स्पष्टीकरणों की समीक्षा करें।

Kerala GST Circular on Adjudication for Non-Filing of Flood Cess Returns

October 18, 2024 1896 Views 0 comment Print

Kerala GST Circular 18/2024 outlines adjudication instructions for non-filers of Kerala Flood Cess returns, detailing manual processes and penalties for defaulters.

Kerala Flood Cess Non-Filing: Penalties and Compliance

October 18, 2024 3924 Views 0 comment Print

Kerala SGST instructs taxpayers to file Kerala Flood Cess returns for compliance. Non-filing may lead to penalties, interest, and recovery proceedings.

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