Follow Us:

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


Analysis of Composition Levy under Section 10 of CGST Act, 2017

Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...

May 19, 2026 300 Views 0 comment Print

Section 10, 11 and 12 of CGST Act, 2017

Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...

May 18, 2026 1368 Views 0 comment Print

Is IMS a Boon or a Bane for Taxpayers?

Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...

May 18, 2026 888 Views 0 comment Print

Analysis of Notifications & Circulars for Week Ending 17th May 2026

CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...

May 18, 2026 2556 Views 0 comment Print

GST ITC as a Vested Right: Why Bona Fide Purchasers Should Not Lose Credit

Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...

May 18, 2026 2475 Views 0 comment Print


Latest News


Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 4536 Views 1 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 822 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3336 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22821 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 828 Views 0 comment Print


Latest Judiciary


Pre-Adjudication GST Recovery Cannot Be Treated as Voluntary Payment: Bombay HC

Goods and Services Tax : The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. ...

May 19, 2026 60 Views 0 comment Print

Calcutta HC Restores GST Registration Subject to Filing of Pending Returns & Payment of Dues

Goods and Services Tax : The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business o...

May 19, 2026 180 Views 0 comment Print

P&H HC Grants Bail to Assistant of CA in ₹66 Crore GST Fraud Case

Goods and Services Tax : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...

May 19, 2026 234 Views 0 comment Print

Goods Transported Without E-Way Bill: GST Confiscation Challenge Rejected

Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...

May 19, 2026 225 Views 0 comment Print

Unsigned GST Assessment Order Set Aside Due to Absence of Officer Signature

Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...

May 19, 2026 165 Views 0 comment Print


Latest Notifications


GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 19, 2026 7302 Views 0 comment Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 648 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3570 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 315 Views 0 comment Print

GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 579 Views 0 comment Print


Refund of excess tax paid vis-à-vis ‘C’ forms granted

February 13, 2023 1761 Views 0 comment Print

Most of my judgements are getting sufficient views. Surely sometimes the analysis may turn out to be not satisfying However addressing the same with a tag that allocation of judgement will be stopped doesnt sound professional

Pre-deposit restricted to 15% of tax demand instead of 15% of total amount fixed by AO

February 13, 2023 2196 Views 0 comment Print

Gujarat High Court directed direct pre-deposit amount to be quantified @ 15% of the tax demand raised by the respondent rather than 15% of the total amount fixed by the Assessing Officer.

Proposed change in GST Act 2017 by Union Budget 2023

February 13, 2023 8895 Views 0 comment Print

Composition Scheme now allowed to person making supply of GOODS through ecommerce operators who is required to collect TCS u/s 52.

Once SVLDRS-2 issued, department cannot renege on the same

February 13, 2023 1764 Views 0 comment Print

Bombay High Court held that once SVLDRS-2 issued and follow up action taken by the department, authorities cannot renege on the same when rejection of SVLDRS-1 not communicated to the applicant.

Weekly newsletter from Chairman, CBIC dated 13/02/2023

February 13, 2023 1632 Views 0 comment Print

Further, last week the Directorate General of GST Intelligence (DGGI) and the National Forensic Sciences University (NFSU), signed a Memorandum of Understanding (MoU) for setting up of digital forensic laboratories along with exchange of information and knowledge, technological advancement and skill development in the field of digital forensics.

Time of Supply Provisions under GST

February 13, 2023 42171 Views 0 comment Print

Understand the time of supply provisions under GST for goods and services. Learn how to calculate and discharge your tax liability effectively.

Budget 2023 – Reaching the Last Mile – Long way to go

February 12, 2023 4866 Views 0 comment Print

Digital public infrastructure & budgeting for farmers: what Budget 2023 – Reaching The Last Mile – Long way to go means. Learn more!

All about Job work under CGST Act, 2017

February 12, 2023 18195 Views 1 comment Print

Understand all about Job Works under the CGST Act, 2017 with this blog post. Learn about the meaning, the type of job work permitted, and more. Keyphrase All about Job work under CGST Act, 2017

CGST & SGST Authority cannot simultaneously prosecute assessee on same subject matter

February 12, 2023 2655 Views 0 comment Print

HC held that, State Tax Authority cannot prosecute assessee, when Central Tax Authority already initiated action in respect of same matter

CBI Registers A Case Against An Assistant Commissioner of CGST

February 11, 2023 2652 Views 0 comment Print

CBI Registers A Case Against An Assistant Commissioner of CGST & His Wife on The Allegations of Possessing Disproportionate Assets And Recovers Cash of Rs.42 Lakh (Approx) During Searches

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031