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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 78 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 147 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 150 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 171 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 207 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 321 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 11583 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 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 108 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 3204 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 6657 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 606 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 9099 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 732 Views 0 comment Print


IGST Act Quandary: Are Sections 13(8)(b) and 8(2) Constitutionally Valid?

June 13, 2023 4758 Views 2 comments Print

Read about the Bombay High Court’s decision on the constitutionality of Sections 13(8)(b) and 8(2) of the IGST Act. Understand the implications and significance of the ruling on the taxation of exported services and its impact on businesses.

Only supplier of Goods/services can file Application for Advance Ruling

June 12, 2023 885 Views 0 comment Print

We find that Applicant M/S Uttar Pradesh Metro Rail Corporation Limited is receiver of the Goods/Services provided by the KESCO. In light of point (a) provided under Section 95 of CGST Act 2017, only supplier of the services can file Application for Advance Ruling. In this case the supplier of service is KESCO.

Manufactured chewing tobacco classifiable under CTH 24039910

June 12, 2023 1641 Views 0 comment Print

Mixing scent in raw unmanufactured tobacco dust by Pandey Traders changes its character to manufactured tobacco, classifiable under CTH 24039910 as “Chewing Tobacco”, per GST AAR Uttar Pradesh ruling.

Services rendered under contract with SUDA for PMAY-U are exempt from GST

June 12, 2023 1296 Views 0 comment Print

Services provided by Rudrabhishek Enterprises Limited to SUDA under PMAY-U qualify as activities related to functions entrusted to Panchayats and Municipalities, thus exempt from GST as per Notification No. 12/2017- Central Tax (Rate).

E-Invoicing under GST: Process, Benefits and Exemptions Explained

June 12, 2023 9426 Views 2 comments Print

Learn about e-invoicing under the Goods and Services Tax (GST) regime in India. Discover the process to generate e-invoices, benefits of e-invoicing, and exemptions for certain taxpayers. Streamline your invoicing system and simplify GST compliance with this comprehensive guide.

GST officials can initiate action under GST Acts against SEZ unit: Gujarat High Court

June 12, 2023 2712 Views 0 comment Print

Gujarat High Court ruling empowers GST authorities to investigate SEZ units, asserting jurisdiction and penalizing non-cooperation. RHC Global’s challenge dismissed, highlighting lawful enforcement against evasion in SEZs.

Identifying and Preventing Fraud in GST

June 12, 2023 3669 Views 0 comment Print

Goods and services tax (GST) has been an integral part of India’s economy since its inception in 2017. It has replaced the cumbersome tax system and made tax compliance easier, but in the recent times fraudulent activities related to GST have increased significantly.

StrataTex HSR® classifiable under HSN 59119032 subject to BIS certification

June 12, 2023 1254 Views 0 comment Print

AAR held that based on the information submitted by the applicant, the proposed product StrataTex HSR® would be classifiable under Tariff Item (TI) No. 59119032 of the Customs Tariff Act, 1975 however subject to the condition that they have been granted BIS certification in terms of amendment in Customs Tariff Act, 1975 as per 3rd Schedule (Sr. No. 43(vi)) read with section 98 of Finance Act, 2022.

Kandi ravo falls under HSN 24013000 & 28% GST payable: AAR Gujarat

June 12, 2023 1266 Views 0 comment Print

The supply of applicant of Kandi ravo’ is classifiable under 24013000. The applicant is liable to pay GST at 28% [14 % CGST and 14 % SGST] in terms of notification No. 1/2017-CT(Rate),  Sr. No. 13 of Schedule IV subject to the condition that goods are cleared without brand name.

GST Refund on Zero Rated Supplies Can’t be Denied due to Appeal

June 12, 2023 1347 Views 0 comment Print

Delve into the Delhi High Court ruling that highlights the inviolable right to a GST refund on zero-rated supplies, regardless of any potential appeal by the GST department, in the case of Netgear Technologies India Pvt Ltd vs The Assistant Commissioner GST

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