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Latest Articles


Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 90 Views 0 comment Print

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 231 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 144 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 273 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 399 Views 1 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 600 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 300 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 5259 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 78 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 75 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 102 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 348 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 11724 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 636 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 18411 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 26028 Views 3 comments Print


Macro level view on requirement of SEZ Endorsement under GST Laws

March 29, 2024 27546 Views 0 comment Print

Delve into the significance of SEZ endorsement under GST laws, ensuring compliance with authorized operations and eligibility for zero-rated supplies.

Judiciary on Unsigned Notice and Orders under GST Law

March 29, 2024 12702 Views 1 comment Print

Explore the significance of signed notices and orders under GST laws, alongside judicial views on unsigned documents. Learn about relevant provisions and recent court cases.

Pre-End of Accounting Year Checklist

March 29, 2024 8916 Views 2 comments Print

Explore crucial financial tasks like tax-saving investments, advance tax payments, and compliance with new regulations before the end of the financial year on March 31st, 2024.

10 Important Actions to be taken before filing of GST returns for March 2024

March 29, 2024 33516 Views 0 comment Print

Ensure smooth GST return filing for March 2024 with these 10 crucial actions, including reconciliation, ITC claims, RCM liabilities, and opting for the composition scheme.

GST ITC and Book Adjustments: Clarification from West Bengal AAR

March 29, 2024 1686 Views 0 comment Print

Discover how a recent West Bengal AAR ruling expands input tax credit (ITC) claims for businesses using book adjustments, providing clarity on GST compliance and cash flow management.

Input Service Distributors (ISD) – Implications Post Amendment

March 29, 2024 5181 Views 0 comment Print

Learn about the implications of the recent amendments regarding Input Service Distributors (ISD) under GST laws, including compulsory distribution of common ITC and inclusion of input services under RCM.

Maharashtra GST: List of non-genuine tax payers as on 29-02-2024

March 29, 2024 30756 Views 0 comment Print

Explore the effective use of Best Judgment Non-Filer Assessment Orders (UAO) under section 62 for return defaulters. Guidelines and a list of non-genuine taxpayers provided.

SCN & REG 31 liable to be set aside, If not served as per provision of GST Act: Delhi HC

March 29, 2024 1197 Views 0 comment Print

In the case of Rajkumar Singhal, Delhi HC ruled that show cause notices and REG 31 must be served as per GST Act provisions. Details here.

GST on Old Age Homes and Services for Senior Citizens

March 29, 2024 12825 Views 6 comments Print

Learn about the GST implications on old age homes and services for senior citizens, including exemptions, taxable services, and compliance procedures under GST laws.

Refund of ITC reversal permissible, once supplier pays GST on invoice: Delhi HC

March 29, 2024 2880 Views 0 comment Print

Delhi High Court ruled that refund of ITC reversal is permissible if supplier paid tax. Learn about the case of Pedersen Consultants India Pvt. Ltd. vs Union of India & Ors.

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