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Bona Fide Purchaser Cannot Escape ITC Reversal as GST Law Requires Actual Tax Deposit

Goods and Services Tax : The Gujarat High Court ruled that Input Tax Credit cannot be claimed unless the supplier has actually paid tax to the Government u...

May 7, 2026 17976 Views 1 comment Print

Analysis of GSTN Tax Liability Break-up: Interest & Late Fee in Table 5.1

Goods and Services Tax : GSTN has implemented automated interest computation through the Tax Liability Break-up mechanism in GSTR-3B to identify delayed ta...

May 7, 2026 666 Views 0 comment Print

Single GST Show Cause Notice Across Multiple Years Valid: Delhi High Court

Goods and Services Tax : The Delhi High Court ruled that GST authorities can issue a single SCN covering multiple financial years under Sections 73 and 74 ...

May 7, 2026 906 Views 0 comment Print

Failure to File GST Returns Can Be Treated as Wilful Suppression: Sriba Nirman Case

Goods and Services Tax : The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file returns w...

May 6, 2026 1302 Views 0 comment Print

When the Taxman’s Address Becomes a Casino Sign

Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...

April 21, 2026 936 Views 0 comment Print


Latest News


Nine Years of GST: Simplifying Taxation, Strengthening India

Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...

July 2, 2026 447 Views 0 comment Print

Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 1584 Views 0 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 1026 Views 0 comment Print

CBI Arrests CGST Superintendent in Mumbai while accepting Rs. Five Lakh Bribe

Goods and Services Tax : A tax audit official was arrested while accepting ₹5 lakh as part of an alleged bribe to reduce a proposed tax demand. The case ...

December 24, 2025 1269 Views 0 comment Print

Delhi CGST Arrests One for ₹16.30 Crore GST Evasion

Goods and Services Tax : The Delhi South CGST Commissionerate has arrested a key person linked to three firms for allegedly evading ₹16.30 crore in GST t...

August 17, 2025 1098 Views 0 comment Print


Latest Judiciary


Opaque Veil: National Security or confedential & Denial of Documents in GST Adjudication

Goods and Services Tax : The Supreme Court held that an accused cannot be denied copies of documents forming part of the chargesheet merely because prosecu...

June 8, 2026 258 Views 0 comment Print

Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...

March 5, 2026 744 Views 0 comment Print

GST Demand Set Aside although Tax Paid Under CGST/SGST Instead of IGST: Allahabad HC

Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...

January 19, 2026 1800 Views 0 comment Print

No writ petition to be entertained for finding fact if appellate remedy was available

Goods and Services Tax : The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, wh...

September 29, 2025 486 Views 0 comment Print

No Writ Jurisdiction in GST Penalty Deduction from Navy Payments: Kerala HC

Goods and Services Tax : Kerala High Court held that reliefs sought in writ cannot be entertained as debit of penalty from amount receivable could only be ...

September 29, 2025 372 Views 0 comment Print


Latest Notifications


GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 1095 Views 0 comment Print

CBIC Revises GST Rate Notification Under Finance Act 2026

Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...

April 30, 2026 4143 Views 0 comment Print

Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B

Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...

February 19, 2026 2544 Views 0 comment Print

Raigad CGST Issues Grievance Redressal SOP

Goods and Services Tax : Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and esc...

October 28, 2025 1065 Views 0 comment Print

CGST Rate: Nominated Agency Definition Amended (Nov 1, 2025)

Goods and Services Tax : GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to L...

October 24, 2025 1974 Views 0 comment Print


Revised Form GST TRAN-1 filing due date extended to 27th December, 2017

November 15, 2017 4353 Views 0 comment Print

Council,and in supersession of Order No. 08/2017-GST dated 28th October, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till 27th December, 2017.

Form GST TRAN-1 filing due date extended to 27th December, 2017

November 15, 2017 61776 Views 177 comments Print

Council, and in supersession of Order No. 07/2017-GST dated 28th October, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till 27th December, 2017.

GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories

November 15, 2017 19968 Views 3 comments Print

Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.?

22 GST Notifications to give effect to 23rd GST Council decisions issued at Midnight

November 15, 2017 70638 Views 8 comments Print

CBEC has issued 22 Notifications related to IGST, CGST, and UTGST dated: 14/11/2017 which are effective from 15th November 2017 on the Midnight of 14th November 2017 as per its tradition of doing everything last minute. Notifications were hosted on CBEC websites around 23.15 or after on 14th November or on 15th November. So CBEC issues notification  […]

CBEC exempt CGST on admission to protected monument

November 14, 2017 8403 Views 1 comment Print

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B vide Notification No. 47/2017- Central Tax (Rate).

Revised CGST Rate for restaurants & job work on handicraft goods notified

November 14, 2017 39285 Views 0 comment Print

CBEC amends notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on handicraft goods @ 2.5% and to substitute Services provided in item (vi) against Sl No. 3 in table vide Notification No. 46/2017-Central Tax (Rate).

Concessional CGST rate of 2.5% on scientific & technical equipments

November 14, 2017 23820 Views 2 comments Print

CBEC provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions vide Notification No. 45/2017-Central Tax (Rate)

CGST: CBEC notifies restriction of ITC on certain fabrics

November 14, 2017 8580 Views 0 comment Print

CBEC amends notification no. 5/2017-Central tax (Rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding restriction of ITC on certain fabrics.

CGST: CBEC notifies Reverse charge on raw cotton

November 14, 2017 21339 Views 0 comment Print

CBEC amends notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decision regarding reverse charge on raw cotton vide Notification No. 43/2017-Central Tax (Rate)

CBEC notifies GST exemptions as decided in 23rd GST council Meeting

November 14, 2017 9708 Views 0 comment Print

CBEC amends notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST exemptions vide Notification No. 42/2017-Central Tax (Rate)

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