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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


Role of Statement of Facts in GST Litigation Before Appellate Tribunal

Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...

July 4, 2026 Views 0 comment Print

Mandatory IMS Makes Invoice Review Critical to Protect ITC & Avoid GST Return Blocks

Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...

July 4, 2026 Views 0 comment Print

GST Refunds: Types, Application Process & Documents Required

Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...

July 4, 2026 21 Views 0 comment Print

GST’s Invoice Management System: A New Gatekeeper for ITC

Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...

July 4, 2026 57 Views 0 comment Print

Process and Implication on Goods sent for Job Work under GST

Goods and Services Tax : The article explains GST job work provisions, ITC-04 filing responsibilities, and compliance requirements. It highlights legal pro...

July 4, 2026 141 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 288 Views 0 comment Print

Haryana Tops India in GST Growth with 32% Revenue Surge in Q1 FY 2026-27

Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...

July 2, 2026 144 Views 0 comment Print

MCTC Seeks GSTAT Appeal Deadline Extension as Portal Glitches Hinder Filing

Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...

June 27, 2026 795 Views 0 comment Print

GSTAT Appeal Deadline Should Be Extended as Portal Glitches Prevent Timely Filing

Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...

June 25, 2026 11508 Views 1 comment Print

Tax Bar Seeks GSTAT Appeal Deadline Extension as Portal Issues Hinder Filing

Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...

June 23, 2026 6525 Views 0 comment Print


Latest Judiciary


GST Assessment Remanded Subject to Full Disputed Tax Deposit Due to Delayed Challenge: Madras HC

Goods and Services Tax : Madras High Court remitted the GST assessment for fresh adjudication, directing deposit of the entire disputed tax before reconsid...

July 4, 2026 39 Views 0 comment Print

CAMPA Charges for Forest Clearance Constitute Consideration for Services, GST Payable Under RCM: AAR Odisha

Goods and Services Tax : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...

July 4, 2026 63 Views 0 comment Print

AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...

July 4, 2026 78 Views 0 comment Print

Madras HC Quashes GST Assessment Order Passed Against Deceased Assessee

Goods and Services Tax : The Madras High Court quashed a GST assessment order issued nearly four years after the assessee's death. It held that proceedings...

July 3, 2026 330 Views 0 comment Print

SVLDRS Benefit Denied as Service Tax Was Not Quantified Before 30 June 2019

Service Tax : Gujarat High Court held SVLDRS relief unavailable as service tax was not quantified before 30 June 2019. Partial admission during ...

July 3, 2026 90 Views 0 comment Print


Latest Notifications


Mandatory Capture of Ship-to Field & Voluntary Closure of E-Way Bill: FAQs

Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...

July 3, 2026 2967 Views 0 comment Print

GSTN Advisory on Revision of Timeline for Amendment of AATO, 2026

Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...

July 1, 2026 6543 Views 0 comment Print

Gross GST Collections Rises by 13.9% in June 2026

Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...

July 1, 2026 561 Views 0 comment Print

GST Appellate Tribunal Appeal Deadline Extended to 31 July 2026

Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...

June 30, 2026 9060 Views 0 comment Print

GST Proceedings Valid Despite Jurisdiction Change Due to Business Migration

Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...

June 27, 2026 729 Views 0 comment Print


Provision of fixing time limit for making payment under SVLDRS Scheme is directory in nature

November 24, 2023 2787 Views 0 comment Print

Madras High Court held that provision of fixing time limit under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) is directory in nature and not mandatory. Accordingly, time limit for making payment of tax under SVLDRS Scheme is directory in nature.

Circular issued by Tax Research Unit clarifying classification of polypropylene woven and non-woven bags quashed

November 24, 2023 1728 Views 0 comment Print

Delhi High Court held that in the absence of a conferral of any power upon the Tax Research Unit (TRU), it cannot issue clarification regarding the classification of polypropylene woven and non-woven bags under the Customs Tariff Act, 1975. Accordingly, Circular dated 31 December 2018 issued by TRU is quashed and set aside.

How to Deal with GSTR-2A & GSTR-3B Mismatch Notices: FY 2017-18 to 2018-19 Guide

November 24, 2023 80931 Views 3 comments Print

Learn how to handle discrepancies in GSTR-2A and GSTR-3B for FY 2017-18 to 2018-19 under CGST Act 2017. Explore scenarios, clarifications, and practical solutions.

Inverted Duty Structure: Rajasthan HC allows ITC Refund in case of multiple inputs & output supplies

November 24, 2023 3483 Views 0 comment Print

Explore the recent landmark judgment by Rajasthan HC on ITC refund denial in the case of Nahar Industrial Enterprises. Analysis of the decision and its implications.

Decoding ECRRS: 10 Points to Master Electronic Credit Reversals

November 24, 2023 1854 Views 0 comment Print

Demystify Electronic Credit Reversal and Reclaimed Statement (ECRRS) in GST compliance with this comprehensive guide. Explore 10 key points covering mechanisms, conditions, and reporting nuances. Learn to track ITC temporary reversals, reclaim reversals from earlier tax periods, report in 4D(1), avoid excess claims, and calculate aggregate ITC. Understand opening balance reporting for monthly and quarterly filers, permissible amendments, and ECRRS ledger components. Master ECRRS for accurate and seamless GST compliance. Stay informed, stay compliant

GSTR-3B Part 4: Filling Eligible ITC Details Simplified

November 24, 2023 13728 Views 0 comment Print

Explore GSTR-3B Part 4, decoding Table 4 for Eligible ITC. Learn to fill details for import, reverse charge, and reclaimable ITC. A lucid guide for seamless compliance.

Denial of ITC for difference in GSTR-2A and GSTR-3B for tax period 2017-2018 unsustainable

November 23, 2023 31815 Views 0 comment Print

Kerala High Court held that denial of input tax credit merely on the ground of difference between Form GSTR -2A and Form GSTR-3B for tax period 2017-2018 unsustainable. The matter is remitted back to the Assessing Authority to reconsider claim of ITC irrespective of Form GSTR 2A

No Penalty or Interest for Erroneously Availed but Unutilized Input Tax Credit

November 23, 2023 6804 Views 0 comment Print

HC held that, demand of interest and penalty is not tenable when credit erroneously availed is reversed and such credit is not utilized

Analysis of GST Provisions Applicable on Special Economic Zone (SEZ) Units

November 23, 2023 12210 Views 1 comment Print

GST Provisions Applicable to Special Economic Zone (SEZ) Units: Get insights from SEZ Act, 2005 regarding SEZs & Free Trade & Warehousing Zones.

Serving GST DRC-01 Notice & Uploading DRC-07 Order Electronically

November 23, 2023 17940 Views 0 comment Print

Stay compliant with CGST Rules! Understand the mandatory electronic portal obligations for serving notices and uploading orders. Learn the impacts and consequences

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