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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


Retrospective GST Registration Cancellation Requires Notice, Reasons & Objective Criteria

Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...

July 4, 2026 39 Views 0 comment Print

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 135 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 117 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 147 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 159 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 312 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 147 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 798 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 11565 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 6531 Views 0 comment Print


Latest Judiciary


Section 73 Assessment Orders Set Aside for Fresh Examination of SEZ RCM Claim: Madras HC

Goods and Services Tax : Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter o...

July 4, 2026 51 Views 0 comment Print

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 90 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 57 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 63 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 60 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 3054 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 6609 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 597 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 9087 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 25, 2026 729 Views 0 comment Print


Appellant Isn’t an Intermediary Without Facilitating Third-Party Services

September 1, 2023 1947 Views 0 comment Print

Delhi High Court rules in Boks Business Services Pvt Ltd Vs CGST on determining ‘intermediary’ under the IGST Act. Understand the principal service provider role.

जीएसटी डीलरों के लिए चुनौतियाँ और समाधान: मुख्य समस्याएँ

September 1, 2023 17430 Views 1 comment Print

जानें की कैसे जीएसटी डीलरों को आवश्यक चुनौतियों का सामना करना पड़ता है और उनके प्रभावी समाधान। इनपुट क्रेडिट, ब्याज दरें, उलटी कर रिफंड आदि जैसी समस्याओं की जांच करें।

Goods exempted from e-way bill requirements can’t be detained for lacking e-way bill

September 1, 2023 2070 Views 0 comment Print

Analysis of J.K. Cement Ltd. vs State Of U.P. case where goods detained for e-way bill were exempted at the relevant time. Insights into Allahabad High Court’s decision.

Entire GST Refund Can’t Be Denied Due to One Supplier’s Irregularity

September 1, 2023 1218 Views 0 comment Print

Analysis of Delhi HC judgment on GST refund where a supplier was found non-existent. A pivotal decision ensuring rightful GST claims aren’t denied.

Refund Claims: Correcting IGST/CGST/SGST Classification Mistakes

August 31, 2023 4752 Views 0 comment Print

Learn how to correct IGST/CGST/SGST classification mistakes under the GST law. Explore Section 77 of the CGST Act, understand the refund process, and discover the recent rule amendments. File your refund application before the two-year deadline for reclaiming taxes paid under the correct head. Don’t miss this opportunity to rectify classification errors and claim refunds.

Satellite derived 3D model services – OIDAR or Export of Services?

August 31, 2023 1272 Views 0 comment Print

Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an […]

Advisory on Reporting of ITC Reversal opening Balance

August 31, 2023 25497 Views 2 comments Print

Please read the following advisory carefully before proceeding ahead for reporting the ITC Reversal opening balance: 1. Taxpayers are permitted to use this facility to report their ITC Reversal Balance that has not been re-claimed. 2. The taxpayer is advised to report solely those reclaimable ITC reversal balances that meet the legal criteria for re-claim […]

Section 67(2) of CGST Act doesn’t grant officers authority for cash seizures

August 31, 2023 2082 Views 0 comment Print

In Rajeev Chhatwal vs Commissioner of Goods and Services Tax (East), case, Delhi High Court addressed contentious issue of whether officers have authority under Section 67(2) of CGST Act to seize cash.

CTD Cracks Down on Fake GST Bill Operators

August 31, 2023 3255 Views 0 comment Print

Bengaluru’s Enforcement Wing reveals a major GST fraud involving 30 fake entities and a turnover of Rs. 525 Crs. Two masterminds arrested. More details inside.

यदि खरीददार ने माल प्राप्त नहीं किया है तो वापसी के लिए क्रेडिट नोट की आवश्यकता नहीं है

August 31, 2023 3672 Views 0 comment Print

आपने ठीक पढ़ा मद्रास हाई कोर्ट ने उपरोक्त निर्णय निम्न केस में दी है ।जिसकी समीक्षा निम्न प्रकार प्रस्तुत है सर्वश्री ल्यूमिनस पावर टेक्नोलॉजीज प्राइवेट लिमिटेड चेन्नई बनाम राज्य कर तमिलनाडु राज्य 2023 WP No. 17241 निर्णय दिनांक 26/07/2023 वाद के तथ्य  लुमिनस पावर टेक्नोलॉजी प्राइवेट लिमिटेड चेन्नई सौर ऊर्जा से संबंधित सभी उपकरणों का […]

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