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


Notification No. 20/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 22737 Views 0 comment Print

Explore the impact of Notification No. 20/2023-Central Tax (Rate) issued by the Ministry of Finance, Government of India, effective from October 20, 2023

Notification No. 19/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 6336 Views 0 comment Print

Explore the impact of Notification No. 19/2023-Central Tax (Rate) issued by the Ministry of Finance, Government of India, effective from October 20, 2023

New Tax Rate on Millet Flour: Notification No. 18/2023-Central Tax (Rate)

October 19, 2023 2028 Views 0 comment Print

Explore the implications of Notification No. 18/2023 on millet flour taxation. Learn how this amendment impacts businesses and consumers

Notification No. 17/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 5409 Views 0 comment Print

Explore the recent changes in tax rates with Notification No. 17/2023. Understand the impact on products like molasses and millet flour preparations

Notification No. 16/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 4977 Views 0 comment Print

Notification No. 16/2023-Central Tax (Rate) Dated: 19th October, 2023: Government of India introduces significant amendments to Central Goods and Services Tax Act. Learn more about the implications and reclassification of tax rate for omnibuses.

Notification No. 15/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 6693 Views 0 comment Print

Discover the latest tax rate changes in India with Govt of India Ministry of Finance Notification 15/2023. Effective from 20th October, 2023. Stay informed

Notification No. 14/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 8166 Views 0 comment Print

Explore the latest tax amendments by the Government of India Ministry of Finance in Notification 14/2023. Effective from 20th October, 2023. Stay informed

Notification No. 13/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 11052 Views 0 comment Print

On the 19th of October, 2023, the Ministry of Finance, Department of Revenue, Government of India, issued Notification No. 13/2023-Central Tax (Rate). This notification introduces significant amendments to the taxation framework established by the Central Goods and Services Tax Act, 2017. In this article, we will provide a detailed analysis of these amendments and their […]

Notification No. 12/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 12513 Views 0 comment Print

Stay informed about the latest tax rate changes in India with the Government of India Ministry of Finance Notification 12/2023. Effective from 20th October, 2023

Notification No. 13/2023-Union Territory Tax (Rate) Dated: 19th October, 2023

October 19, 2023 1542 Views 0 comment Print

Discover the amendments introduced by Notification 13/2023 on Union Territory tax rates. Effective from October 20, 2023, with illustrative examples

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