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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


Allahabad HC Dismisses GST Writ Petition for Suppression of Material Facts

March 6, 2024 657 Views 0 comment Print

Explore the judgment of Allahabad High Court in Genius Ortho Industries vs Union of India case. Understand the discretionary writ jurisdiction and importance of acting in good faith.

Kerala HC Dismisses Review Petition for Tax Exemption on Bar Attached Hotels

March 6, 2024 873 Views 0 comment Print

Kerala High Court dismisses review against tax exemption for bar-attached hotels, affirming no error in the original order favoring FL3 licensees.

GST Exemption Eligibility for Ticket Charges at Agricultural Exhibitions

March 6, 2024 1206 Views 0 comment Print

Discover if ticket charges for agricultural exhibitions are exempt from GST, as per the Kerala AAR ruling for Regional Agricultural Research Station.

Educational Courses by Additional Skill Acquisition Programme Kerala Not Exempted from GST

March 6, 2024 1290 Views 0 comment Print

AAR Kerala held that educational courses conducted by ‘Additional Skill Acquisition Programme’ does not sustain to avail exemption under entry No. 66 of Notification No. 12/2017 – CT (Rate) dated 28/06/2017.

ITC on Pump Leasing – Proportionate Eligibility: GST AAR Kerala Ruling

March 6, 2024 7605 Views 0 comment Print

Get insights from the GST AAR Kerala ruling on Kwality Auto Services. Learn about input tax credit admissibility for leasing pumps and equipment under CGST Act.

GST Exemption for Passenger Bus Rental Services to KSRTC by Maha Voyage LLP

March 6, 2024 2073 Views 0 comment Print

Explore the GST ruling on Maha Voyage LLPs passenger bus rentals to KSRTC. Learn about the exemption under Notification No. 12/2017 and the implications for the transport services industry.

ITC Ineligibility for Blocked Credits under Section 17(5)(c): Kerala GST AAR Ruling

March 6, 2024 3045 Views 0 comment Print

Unveiling the Kerala GST AAR’s decision on Kannur International Airport’s eligibility for input tax credit on construction services under the CGST Act.

GST Rates for Government Works Contracts: 12% till 31/12/2021, 18% from 01/01/2022

March 6, 2024 25401 Views 0 comment Print

Understand the GST implications for works contract services awarded by Kerala State Film Development Corporation. Learn about the applicable tax rates and recent changes.

GST Exemption for Solar Power Electricity: YIS Power Solutions Ruling

March 6, 2024 10644 Views 0 comment Print

Explore the GST exemption on electricity from solar panels as per YIS Power Solutions Pvt Ltd’s GST AAR Kerala ruling. Analysis on tax implications and key insights.

GST Rates for Outboard Motor Engines and Spare Parts for Fishing Vessels

March 6, 2024 3204 Views 0 comment Print

Explore the GST rates on outboard motor engines, spare parts for fishing vessels, and warranty repairs. Get insights from the GST AAR Kerala ruling for clarity.

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