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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 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 123 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 105 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 123 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 153 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 309 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 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 11559 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 42 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 3045 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 6594 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 594 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 9084 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


GST Council, 50th meeting, Recommendations, Streamlining compliances

July 31, 2023 2916 Views 0 comment Print

The 50th GST Council meeting marked a significant milestone, showcasing the ongoing efforts and collaborative approach of the Council members in shaping the GST framework in India.

Department cannot file appeal on a ground not existing in Show Cause Notice – Limitation of appeal under Section 107(2) of GST Act

July 31, 2023 3531 Views 0 comment Print

Explore the limitations of departmental appeals under GST Act Section 107(2). Learn why a ground not stated in Show Cause Notice cannot be appealed

E-Invoicing Mandatory for businesses with 5 Crore+ Turnover from 1st August 2023

July 31, 2023 28395 Views 0 comment Print

E-invoice now required for businesses with over Rs 5 crore turnover from Aug 1, 2023. Learn how this affects GST collection.

Personal Hearing Cannot be Denied Based on Mere “No” in GSTDRC-06: Orissa HC

July 31, 2023 1185 Views 0 comment Print

Explore the Orissa High Court’s decision in Arati Behera Vs State Tax Officer, affirming a taxpayer’s right to a personal hearing despite form discrepancies.

Sale of alcoholic liquor for human consumption is a non-taxable supply under GST

July 31, 2023 8682 Views 0 comment Print

AAAR ule that the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.

Scope of Supply under GST: Analyzing Section 7 & Schedules-I, II, III

July 31, 2023 81300 Views 0 comment Print

Explore the scope of supply under GST as per Section 7 of CGST Act, its exceptions, inclusions, exclusions, and Schedules-I, II, and III analysis.

HC Quashes GST Refund Rejection Order in Form GST-RFD-08 for Lack of Reasons

July 30, 2023 2607 Views 0 comment Print

Delhi High Court overturns GST refund claim rejection in a landmark case, highlighting the necessity for reasons in Form GST-RFD-08. Read the full case analysis here.

HC Upholds GST Penalty for Goods Transported Without Proper Invoice & Documents

July 30, 2023 2016 Views 0 comment Print

Read an insightful analysis of the Madras High Court’s decision to confirm a penalty on goods transmitted without proper invoice and transport documents.

Calcutta HC Dismisses Writ Petitions Challenging Preliminary Reports on Tax Investigation

July 30, 2023 798 Views 0 comment Print

The Calcutta High Court dismisses writ petitions challenging preliminary reports issued by the Deputy Commissioner of State Tax in a tax investigation case.

Madras HC Sets Aside GST Demand Without Opportunity of Being Heard

July 30, 2023 1176 Views 0 comment Print

The Madras High Court sets aside a GST demand and penalty imposed on M.B.M. Steels for an inward supply from a non-existent supplier without affording them an opportunity to be heard.

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