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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 Reporting in case of Restaurant Services Through E-Commerce Operator

September 21, 2023 8136 Views 0 comment Print

Learn about GST reporting for restaurant services through E-Commerce Operators (ECOs) and recent changes in GST Council regulations.

Benefit under Budgetary Support Scheme not available to unit undergoing relocation, expansion & change of ownership

September 21, 2023 1335 Views 0 comment Print

Sikkim High Court held that as per guidelines of the Budgetary Support Scheme, if any unit undergoes for relocation, expansion and change of ownership, it will not be eligible under the Budgetary Support Scheme.

Advisory on Issue of B2B e-Invoices for Government Supplies

September 21, 2023 26751 Views 1 comment Print

Get clarity on generating B2B e-invoices with GSTIN for government supplies. Learn about e-invoicing rules and compliance for government departments.

जीएसटी एक्ट में न्याय पीठ स्थापना: अधिसूचना के प्रभाव

September 21, 2023 1374 Views 0 comment Print

14 सितंबर 2023 को जीएसटी एक्ट में न्याय पीठ स्थापना के संबंध में अधिसूचना जारी हुई। इस लेख में हम इसे विस्तार से विश्लेषण करेंगे.

Denial of benefit under Vera Samadhan Yojna unjustified as outstanding amount in intimation erroneously showed higher amount

September 20, 2023 1107 Views 0 comment Print

Gujarat High Court held that denial of benefit under Vera Samadhan Yojna-2019 alleging that full payment against the outstanding amount intimated not paid is unjustifiable in law as amount reflected in intimation erroneously showed higher outstanding amount.

Allahabad HC Directs GST Department: Allow Form ITC-01 Filing

September 20, 2023 1872 Views 0 comment Print

Allahabad High Court’s judgment in Anupam Electricals and Electronics vs. State of U.P. grants relief to the petitioner for filing Form ITC-01 to claim Input Tax Credit (ITC)

ITC Denied Despite GSTR 2A? Kerala HC’s Landmark Ruling

September 20, 2023 28992 Views 2 comments Print

Explore Diya Agencies vs. State Tax Officer case where Kerala High Court remanded ITC denial due to GSTR 2A non-reflection. Legal analysis and implications discussed.

Seizure of cash on suspicion that it was unaccounted cash by GST authorities is illegal: Delhi HC

September 20, 2023 1617 Views 0 comment Print

Delhi High Court’s order on the illegal seizure of cash by GST authorities, emphasizing immediate release and potential refund. Case analysis and conclusions.

GST Registration cannot be cancelled if SCN & Order lacks Specific Allegations

September 20, 2023 1038 Views 0 comment Print

Learn about the Delhi High Court’s judgment on GST registration cancellation, reasons, and implications. Green Polymers vs. Union of India & Ors case analysis.

SC Stays Karnataka HC’s Rs. 21,000 Cr GST Notice Quash – Gameskraft Case

September 20, 2023 3918 Views 0 comment Print

Supreme Court stays Karnataka HC’s judgment quashing Rs.21,000 Crore GST notice issued to Gameskraft Technologies. Analysis of the case and implications.

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