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Goods And Services Tax

Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.

Latest Articles


Analysis of Composition Levy under Section 10 of CGST Act, 2017

Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...

May 19, 2026 144 Views 0 comment Print

Section 10, 11 and 12 of CGST Act, 2017

Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...

May 18, 2026 1197 Views 0 comment Print

Is IMS a Boon or a Bane for Taxpayers?

Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...

May 18, 2026 738 Views 0 comment Print

Analysis of Notifications & Circulars for Week Ending 17th May 2026

CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...

May 18, 2026 2355 Views 0 comment Print

GST ITC as a Vested Right: Why Bona Fide Purchasers Should Not Lose Credit

Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...

May 18, 2026 2064 Views 0 comment Print


Latest News


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 4524 Views 1 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 816 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3330 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22818 Views 1 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 828 Views 0 comment Print


Latest Judiciary


Calcutta HC Restores GST Registration Subject to Filing of Pending Returns & Payment of Dues

Goods and Services Tax : The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business o...

May 19, 2026 9 Views 0 comment Print

P&H HC Grants Bail to Assistant of CA in ₹66 Crore GST Fraud Case

Goods and Services Tax : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...

May 19, 2026 111 Views 0 comment Print

Goods Transported Without E-Way Bill: GST Confiscation Challenge Rejected

Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...

May 19, 2026 135 Views 0 comment Print

Unsigned GST Assessment Order Set Aside Due to Absence of Officer Signature

Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...

May 19, 2026 135 Views 0 comment Print

Allahabad HC Examines Validity of GST ITC Restrictions Due to Supplier Defaults

Goods and Services Tax : The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of t...

May 19, 2026 327 Views 0 comment Print


Latest Notifications


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 19, 2026 1491 Views 0 comment Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 627 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3486 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 312 Views 0 comment Print

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 576 Views 0 comment Print


In re  Senora Ladies Hostel (GST AAR Tamilnadu)

December 14, 2023 624 Views 0 comment Print

The applicant, M/s. Senora Ladies Hostel, No.337-A, Trichy Road, Singanallur, Coimbatore – 641 005 (herein after referred to as The Applicant), is registered under the GST Act, 2017, with GSTIN 33AWWPM5291R1ZD. The Applicant is running a ladies residential hostel for college students and working people.

In re Aathira Ladies Hostel (GST AAR Tamilnadu)

December 14, 2023 723 Views 0 comment Print

M/s. Aathira Ladies Hostel, No. 131, Manis Nest, Bharathiyar Road, P.N.Palayam, Coimbatore – 641 037 (herein after referred to as The Applicant), is registered with GST with a registration number 33AGNP,J0656,J1ZB. The Applicant is running a ladies residential hostel for college students and working people.

Central Goods and Services Tax (Second Amendment) Bill, 2023

December 13, 2023 1866 Views 0 comment Print

Explore the implications of the Central Goods and Services Tax (Second Amendment) Bill, 2023. Learn about amendments, objectives, and the impact on taxpayers.

Accumulated ITC refund under Inverted duty structure is available even if Input & Output are under Same Tax Rate: Delhi HC

December 13, 2023 5049 Views 0 comment Print

Read detailed analysis of Delhi High Court judgment in Indian Oil Corporation Limited vs. Commissioner of CGST. Understand ITC refund eligibility under inverted duty structure.

GST Quarterly Return filing Option for Small Businessman

December 13, 2023 15300 Views 5 comments Print

Explore the benefits of GST Quarterly Return Filing for small businesses. Learn about reduced compliance burden, financial planning, and time savings. Optimize your tax strategy now!

HC Empowered to Ease Assessee’s Pre-Deposit Amid Financial Hardship

December 13, 2023 1761 Views 0 comment Print

Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act due to financial hardship, setting a precedent.

वित्तीय वर्ष 2022-23 के लिए जीएसटी वार्षिक रिटर्न

December 13, 2023 6333 Views 0 comment Print

भारत में वस्त्र और सेवा कर (जीएसटी) प्रणाली व्यवसायों को विभिन्न रिटर्न जैसे कि GSTR-1, GSTR-3B, GSTR-9, GSTR-9A, GSTR-9C और अन्य फाइल करने की बाध्यता देती है। इनमें से, GSTR-9 और GSTR-9C (वार्षिक रिटर्न) प्रत्येक वित्तीय वर्ष के लिए फाइल करना अनिवार्य और महत्त्वपूर्ण हैं। वार्षिक रिटर्न (GSTR-9, GSTR-9A) पूरे वर्ष की लेन-देन का सारांश […]

GST Exemption: Residential Dwelling Renting Explained

December 13, 2023 3690 Views 2 comments Print

Unraveling complexities: Understand GST exemption on renting residential dwellings. Learn when it’s taxable, reverse charge mechanisms, and recent clarifications by ICAI.

CBIC Launches SAMAY: Revolutionizing Timelines in Legal Adherence

December 13, 2023 2709 Views 0 comment Print

Discover SAMAY, CBIC new online portal for efficient monitoring of SLP/CA proposals, ensuring systematic adherence to legal timelines. Learn more about its features and benefits

GST Collection 2022-23: States’ Share and Future Prospects

December 13, 2023 1587 Views 0 comment Print

Explore the devolution of GST collection to Bihar, Maharashtra, Jharkhand, West Bengal, and Jammu & Kashmir. Understand the current status, pending amounts, and the possibility of increased shares

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