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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 222 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 1284 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 837 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 2460 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 2283 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 4527 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 822 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 22821 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 147 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 183 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 183 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 150 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 414 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 2235 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 639 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 3546 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


GST and Income Tax Changes from Oct 1, 2023: What You Need to Know

October 2, 2023 29922 Views 0 comment Print

Discover the comprehensive list of new GST and Income Tax changes effective from October 1, 2023. Get insights into amendments, implications, and more.

ITC Cannot Be Denied merely Based on GSTR 2A & 3B Discrepancies: Kerala HC

October 2, 2023 44031 Views 0 comment Print

Kerala High Court directs readjudication of input tax credit (ITC) claim, stating that discrepancies between GSTR 2A and GSTR 3B alone cannot be grounds for denial

GST on OIDAR Services by Foreign Firms to Individuals & Govt from Oct 1, 2023

October 2, 2023 15318 Views 3 comments Print

Starting October 1, 2023, foreign OIDAR service providers will be liable to pay GST on services provided to individuals and government entities in India, regardless of usage.

GST अधिनियम धारा 107: प्रथम अपील : प्रक्रिया और मार्गदर्शन

October 1, 2023 7671 Views 0 comment Print

GST अधिनियम की धारा 107 के प्रावधानों को जानें और पहले अपील करने की प्रक्रिया, समय सीमाएँ, भुगतान आवश्यकताएँ, और अपील प्रस्तुति प्रक्रिया को समझें। अपील प्रक्रिया पर दृष्टिकोण प्राप्त करें।

Effective GST Changes w.e.f October 01, 2023

October 1, 2023 58179 Views 0 comment Print

Discover significant GST amendments taking effect on October 1, 2023. Explore changes to composition levy, payment to suppliers, non-taxable supplies, and more.

New GST Rules 2023: Impact on Online Gaming, Casinos and Horse Racing

September 30, 2023 16554 Views 0 comment Print

Effective October 1, 2023, GST regulations on online gaming, casinos, and horse racing change. Learn how these tax changes will affect gaming industry.

IGST Act Section 16(4) Implementation: Export Restrictions on certain goods

September 30, 2023 8628 Views 0 comment Print

Circular No. 24/2023-Customs, dated 30th September 2023, regarding implementation of Section 16(4) of IGST Act, related to export restrictions and refund mechanisms for specified goods.

Non-filing of GSTR-3B over an extended period can lead to GST registration cancellation

September 30, 2023 3612 Views 0 comment Print

Read about Kerala High Court’s decision on GST registration cancellation due to non-filing of GSTR-3B returns for six months and implications for taxpayers.

Agreement stating Agent, need not be Intermediary – Refund allowed: Delhi HC

September 30, 2023 1320 Views 0 comment Print

In BOKS Business Services Pvt Ltd vs Commissioner of CGST, Delhi, court rules that calling a party an agent in an agreement doesn’t necessarily make them an intermediary for GST purposes.

GST on Sale of Developed Plots and plot development service

September 30, 2023 12465 Views 0 comment Print

Explore GST implications for selling developed plots and providing development services, as discussed in AAAR Telangana order. Learn about taxation, rates, and more.

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