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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 102 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 90 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 87 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 117 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 312 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 303 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 11538 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 6528 Views 0 comment Print


Latest Judiciary


CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC

Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...

July 4, 2026 63 Views 0 comment Print

GST Appeal Cannot Be Dismissed on Hyper-Technical Limitation Grounds Despite Sufficient Cause: Calcutta HC

Goods and Services Tax : Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on...

July 4, 2026 45 Views 0 comment Print

GST Appeal Allowed Despite Delay Where Order Was Only Uploaded on Common Portal: Madras HC

Goods and Services Tax : Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an ef...

July 4, 2026 45 Views 0 comment Print

GST Refund Cannot Be Withheld Merely on Possibility of Future Appeal: Orissa HC

Goods and Services Tax : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...

July 4, 2026 54 Views 0 comment Print

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 78 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 3024 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 6579 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 591 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 9075 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


Plea that is not put forward in pleading cannot be argued later for grant of relief

October 30, 2023 1125 Views 0 comment Print

Allahabad High Court held that argument regarding no intention to avoid payment of tax not whispered in the writ petition. Hence, held that the petitioner cannot be permitted to argue the case without there being any pleading in support of his arguments.

Penalty u/s 129(3) of CGST Act unsustainable as no intention to evade payment of tax

October 30, 2023 9033 Views 0 comment Print

Allahabad High Court held that for imposition of penalty under section 129(3) of the Central Goods and Services Tax Act, 2017 [CGST Act] intention to evade payment of tax is a pre-requisite. No penalty u/s 129(3) as there was no intent on part of petitioner to evade tax.

Aluminium Foil Container is classifiable under 7615 with 12% GST

October 30, 2023 1911 Views 0 comment Print

Madras High Court held that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Accordingly, demand of GST claiming that product is classifiable under 7067 @18% tax is unsustainable in law.

जीएसटी अधिनियम 2017 की नियमावली में 26 अक्टूबर 2023 से परिवर्तन

October 29, 2023 3030 Views 0 comment Print

अधिसूचना संख्या 52/2023 के माध्यम से जीएसटी अधिनियम 2017 में महत्वपूर्ण संशोधनों की खोज करें, जो 26 अक्टूबर 2023 से प्रभावी हैं, और उनके परिणामों को समझें। अब जानकारी प्राप्त करें।

GST not chargeable on premium and lease rent on plots allotted to hospitals

October 28, 2023 3339 Views 0 comment Print

Allahabad High Court held that GST is not chargeable on premium and lease rent on plots allotted to hospital against lease granted for more than 30 years. Accordingly, communication demanding deposit of GST liable to be quashed.

IGST Refund Approved for Telecommunication Services to FTOs

October 28, 2023 807 Views 0 comment Print

Delhi High Court held that refund of Integrated Goods and Services Tax (IGST) in respect of telecommunication services rendered to inbound subscribers of Foreign Telecom Operators (FTOs) granted.

Related Parties with Same GST Registration Location: HC Debunk Myths

October 28, 2023 14799 Views 0 comment Print

Explore the AP High Court’s judgment on Sakthi Steel Industries vs. Appellate Commissioner, analyzing GST registration cancellation based on premises sharing

GST Registration Amendments: Provisions, Procedure, Consequences

October 28, 2023 26502 Views 0 comment Print

Learn about amending GST registration details, including core and non-core field changes. Understand the procedure, legal provisions, and consequences of non-compliance.

Dispute of Reversal of ITC against Retention Money of Supplier/Contractor

October 28, 2023 13572 Views 0 comment Print

Explore the legal dimensions of reversing Input Tax Credit (ITC) for retention money in GST. Understand the rules, legal arguments, and relevant cases in this analysis.

Tax Invoices, E-way bills & Goods Receipts are not sufficient proof to avail ITC

October 27, 2023 69180 Views 2 comments Print

In a recent case, the Allahabad High Court held that Tax Invoices, E-Way bills, and Goods Receipts are insufficient to prove ITC eligibility. Learn the details and implications.

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