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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 453 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 1029 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


Central Goods and Services Tax (Amendment) Act, 2018

August 30, 2018 137181 Views 1 comment Print

Govt notifies Central Goods and Services Tax (Amendment) Act, 2018 to notify amendments in Central Goods and Services Tax Act, 2017.

GSTR-1 & GSTR-3B Due Date Extended for Certain Class of Taxpayers

August 25, 2018 5880 Views 2 comments Print

The Central extended the due date of GSTR-1 & GSTR-3B for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the due-dates are mentioned below: Notification No. 36/2018 – Central Tax Dated 24th August 2018 1. The return in FORM GSTR-3B for the months of July, 2018 and August, 2018, shall be furnished electronically through […]

GSTR-1 Due date extended for certain taxpayers with Turnover upto 1.50 Cr

August 24, 2018 2043 Views 0 comment Print

CBIC extends due dates for quarterly furnishing of FORM GSTR-1 for taxpayers taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 vide Notification No. 38/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance (Department of […]

GSTR-1 Due date Extended for certain taxpayers with Turnover >1.50 Cr

August 24, 2018 1281 Views 0 comment Print

CBIC extends due dates for furnishing of FORM GSTR-1 for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 vide Notification No. 37/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance (Department […]

What are the key highlights of the 4 GST Amendment Bills 2018?

August 19, 2018 8190 Views 0 comment Print

The GST Council has proposed 4 amendment bills on seventh August 2018 to the CGST Act-2017, IGST Act-2017, UTGST Act-2017, and GST (Compensation to States) Act-2017.

GST: Mechanism to deal with High-pitched / Un-reasonable demands

August 13, 2018 1209 Views 0 comment Print

In continuation of the measures of this department relating to the grievances of tax payers, the department desires to create a mechanism to deal with high pitched/ un-reasonable demands. There will four Nodal Committees in the State as follows to receive grievances of the tax payers.

Key highlights of CGST / IGST Amendment Bill 2018

August 12, 2018 52371 Views 5 comments Print

Central Government has introduced 4 GST amendment bills in Lok Sabha on Eighth August 2018 which are 1. CGST (Amendment) Bill 2018 2. IGST (Amendment) Bill 2018 3. UTGST (Amendment) Bill 2018 and 4. GST (Compensation to States) Amendment Bill 2018.  Key highlights of the Central Goods and Services Tax (Amendment) Bill 2018 1. Scope of Supply […]

FORM GSTR-3B to continue till March, 2019- CBIC notifies due date

August 10, 2018 27450 Views 1 comment Print

CBIC prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 vide Notification No. 34/2018–Central Tax dated 10th August, 2018

Due dates to file GSTR-1 -Turnover upto Rs.1.5 Crore- July 2018 to March 2019

August 10, 2018 33426 Views 0 comment Print

CBIC prescribes due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 vide Notification No. 33/2018–Central Tax dated 10th August, 2018

Due dates to file Form GSTR-1 -Turnover more than 1.5 Crore- July 2018 to March 2019

August 10, 2018 19290 Views 0 comment Print

G.S.R……(E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017,

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