Follow Us:

CGST

Latest Articles


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 1017 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


ITC Blocking & GST Registration Issues: Rajasthan HC stays coercive action

October 31, 2024 996 Views 0 comment Print

Rajasthan HC restrains coercive steps on GST registration during ITC blocking case. Court finds procedural concerns under CGST Rule 86A.

Gujarat HC Grants Bail in GST Non-Remittance Case

October 28, 2024 639 Views 0 comment Print

Analysis of the Gujarat High Court’s judgment granting bail to Virbhadrasinh Chauhan in a GST case involving Xerxes HR Services Pvt. Ltd.

Court Sentences Former CGST Officer and Wife to Prison

October 28, 2024 3375 Views 1 comment Print

Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Total fine: ₹2 lakh.

Concept of TDS under GST in the Metal Scrap Sector

October 24, 2024 15042 Views 0 comment Print

Learn about the TDS provisions under GST for metal scrap, applicable from October 2024, covering thresholds, rates, and filing requirements.

Corrigendum to N/No. 09/2024-CTR – Any property to be read as any immovable property

October 22, 2024 15627 Views 0 comment Print

The Government of India corrects the phrase any property to any immovable property in the recent Central Tax Rate Notification.

GST TDS and RCM on Metal Scrap: Notification No. 24/2024-Central Tax

October 9, 2024 71625 Views 0 comment Print

Ministry of Finance amends GST notification, exempting metal scrap suppliers from provisions of notification No. 5/2017-Central Tax, effective October 10, 2024.

Notification No. 24/2024-Central Tax: Exclusion for Metal Scrap Suppliers

October 9, 2024 9192 Views 0 comment Print

The Ministry of Finance amends GST notification, exempting metal scrap suppliers from provisions of notification No. 5/2017-Central Tax, effective October 10, 2024.

Central Goods and Services Tax (Second Amendment) Rules, 2024

October 8, 2024 27318 Views 0 comment Print

The Ministry of Finance updates CGST Rules through Notification No. 20/2024, effective November 1, 2024, streamlining tax compliance procedures.

CBIC Notifies GST Payment Deadlines to get Waiver of Interest or Penalties

October 8, 2024 20097 Views 1 comment Print

The Ministry of Finance issues GST Notification No. 21/2024, detailing payment deadlines for registered persons to waive interest or penalties.

CGST on Helicopter Passenger Transport via Seat Share

October 8, 2024 1362 Views 0 comment Print

The Ministry of Finance amends Central Tax rates for air transportation, effective October 10, 2024, specifying passenger transport conditions.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031