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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 99 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 162 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 156 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 183 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 216 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 327 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 801 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 11610 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 6537 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 57 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 111 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 69 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 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 3303 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 6666 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 612 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 9117 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 744 Views 0 comment Print


SCN issued without issuance of DRC-01A is valid where entire tax amount is disputed by taxpayer

July 3, 2023 22644 Views 0 comment Print

HC held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the requirement of issuance of DRC-01A would be mere formality however, if issuance of DRC-01A would have serviced any benefit to the assessee, it would have been imperative for the court to enforce such notice on the Revenue Authorities.

Celebrating 6th GST Day: A Milestone in India’s Economic Progress

July 3, 2023 1533 Views 0 comment Print

Ministry of Finance celebrated the 6th Goods and Services Tax (GST) Day, with Union Finance Minister Smt. Nirmala Sitharaman presiding over the event. The occasion highlighted the success of GST in promoting cooperative federalism, easing the tax burden on taxpayers, and driving economic growth. The event also honored the contributions of officers and taxpayers to the GST success story.

GST Implications for Electric Vehicle (EV) Charging Stations in India: Need for Clarity

July 3, 2023 6984 Views 0 comment Print

Unravel the GST implications for Electric Vehicle (EV) Charging Stations in India. As the government promotes sustainable transportation, this article explores the taxability aspects of charging services and emphasizes the need for clarity. Understand the GST impact, classification, and potential challenges faced by EV charging stations. Stay informed about the evolving regulatory landscape and its impact on the cost of EV charging.

GST: Penalty Only for Quantity Shortage, Not Entire Consignment

July 3, 2023 3660 Views 0 comment Print

Review of the Calcutta High Court’s judgment in the case Usha Gupta Vs Assistant Commissioner of Revenue, exploring the implications for penalties in instances of shortage in consignment quantity.

Gearing up for E-invoicing in the 7th year of GST regime

July 3, 2023 6408 Views 7 comments Print

Explore the evolving landscape of e-invoicing under the GST regime in its 7th year. Learn about recent amendments, the reduction in the threshold limit, proposed changes, exceptions, and new functionalities on the GST portal. Stay informed and prepare your business for the technological compliance required for seamless integration with the e-invoicing system.

‘DRC-01B’ under GST – A tool or Weapon?

July 2, 2023 6273 Views 0 comment Print

Delve into the intricacies of ‘DRC-01B’ under GST, a tool or weapon? Unravel the 48th Council Meeting’s decisions, Rule 88C implications, and the active functionality on GSTN Portal. Learn about liabilities, discrepancies, and the potential impact on taxpayers. Stay informed and navigate the evolving GST landscape effectively.

‘Composite Supply’ under Health Care Services with reference to a Case Law

July 2, 2023 5172 Views 0 comment Print

Explore the case law on Composite Supply under Health Care Services. This analysis delves into the complexities of a composite supply involving exempt and taxable components, examining the eligibility for Input Tax Credit and the implications for the health care provider.

Non-Cooperation during Assessment Leads to GST Rectification Rejection

July 2, 2023 1641 Views 0 comment Print

Madras High Court rules on Seoyon E-Hwa Summit Automotive India’s case, justifying rejection of rectification application under CGST Act due to assessee’s lack of cooperation during assessment process.

Personal Hearing Cannot Be Denied Without Assessee Confirmation

July 2, 2023 2586 Views 0 comment Print

Allahabad High Court in Mohini Traders v. State of U.P., held that assessing authority must provide an opportunity for a personal hearing before passing an adverse order, regardless of whether assessee explicitly requested it

Validity of GST Refund Applications Pre-Policy for Unregistered Persons

July 2, 2023 1182 Views 0 comment Print

Judgment by Bombay High Court in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax, which allows unregistered persons to claim GST refunds for the period before issuance of a refund policy.

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