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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 57 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 132 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 150 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 177 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 315 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 150 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 11568 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 54 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 105 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 60 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 66 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 63 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 3078 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 6624 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


Cash Cannot Be Seized Without Official Seizure under CGST Act: Delhi HC

August 6, 2023 1548 Views 0 comment Print

Delhi HC challenges respondents’ action to seize ₹19.5 lakh during a CGST Act search. Verdict favors refund of the unlawfully removed cash to the petitioner.

Illegal Adjustment Not Permitted for Non-Availability of GST Form on Portal

August 6, 2023 8919 Views 0 comment Print

Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.

ITC cannot be denied to recipient without proper investigation of supplier

August 6, 2023 5112 Views 1 comment Print

Learn about the denial of Input Tax Credit (ITC) to recipients without conducting a proper investigation of suppliers. Analysis of a High Court case on ITC reversal.

50Th GST Council Meeting: New Rules for E-commerce Operators & GST Registration

August 6, 2023 5124 Views 0 comment Print

Get the latest updates from the 50th GST Council Meeting, including new rules for e-commerce operators, GST registration, physical verification, bank details, and more. Stay informed with the changes effective from October 2023.

CBIC Notifies Rule 88D for Dealing with ITC Differences

August 5, 2023 10902 Views 0 comment Print

Under Rule 88D, the GST portal will now compare the ITC available in GSTR-2B with the ITC availed in GSTR-3B. If the ITC availed in GSTR-3B exceeds the ITC available in GSTR-2B by the prescribed amount and percentage recommended by the council, the taxpayer will receive an electronic intimation of the difference through Part A of Form DRC-01C. The taxpayer will also receive a copy of the intimation via email.

Shahil Traders Vs State of U.P.: E-way Bills and Goods Ownership

August 5, 2023 2421 Views 0 comment Print

Read judgment of Allahabad High Court in Shahil Traders Vs State of U.P., discussing E-way bills and goods ownership, leading to quashing of penalty and detention orders.

ITC disallowed on major repairs to the Housing Societies

August 5, 2023 7389 Views 1 comment Print

Understand the availability of Input Tax Credit (ITC) under GST regulations for repair works in co-operative housing societies. Learn about the restrictions and implications for major repair activities.

Rule 88D: A new regulation for dealing with GSTR-3B v GSTR-2B differences

August 5, 2023 16632 Views 4 comments Print

In-depth analysis of Rule 88D – the new regulation for handling differences in GSTR-3B v GSTR-2B, including its effects on taxpayers.

Technical objections should not obstruct substantive justice under GST laws

August 5, 2023 2088 Views 0 comment Print

Insights on the JEM Exporter vs Union of India case, where the Bombay HC overturned the denial of input tax credit due to procedural errors.

GST: RCM Liability Under Section 9(3) Irrespective of Supplier Turnover

August 5, 2023 39972 Views 1 comment Print

Explore the detailed analysis of Reverse Charge Mechanism (RCM) under GST’s Section 9(3), where recipients must pay tax even if supplier turnover is below threshold.

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