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


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 93 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 156 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 153 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 180 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 210 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 324 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 11595 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 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 3279 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 6660 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 9108 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


Refund claims cannot be considered as dubious on the basis of erroneous findings

February 17, 2023 1446 Views 0 comment Print

Mahajan Fabrics Pvt Ltd Vs Commissioner CGST And Ors (Delhi High Court) The Hon’ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held that, the […]

Approach commissioner with request for extension of time limit for submission of Form GST ITC-01: HC

February 17, 2023 5778 Views 0 comment Print

Petitioner should approach Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.

Assessee allowed to file an appeal after delay of a negligible period

February 16, 2023 3510 Views 0 comment Print

HC allow assessee to file appeal where there is delay of a negligible period by extending stipulated time under Section 107 of CGST Act 2017

Writ petition filed before passing of final order is premature & not maintainable

February 16, 2023 1581 Views 0 comment Print

HC held that writ petition challenging SCN for reversal of ITC even before passing of final order is premature & cannot be entertained.

Representation/suggestions regarding important changes in GST

February 16, 2023 11046 Views 0 comment Print

Kindly introduce one time amnesty scheme for either waiver or reduction of late fee and penalty for procedural lapses like delay in filing returns like GSTR 1, 3B, 4, 9, 9C, 10, ITC-04, etc for the period from 2017-18 onwards.

Draft MOU cum Business Arrangement Document for cross charge under GST

February 15, 2023 7206 Views 0 comment Print

Draft an MOU cum Business Arrangement Document with cross charge rules under GST for head office/corporate office & branch offices. Learn more

Goods reached at destination in-time but goods unloaded after expiry of E-Way Bill

February 15, 2023 5286 Views 0 comment Print

State of Karnataka Vs Hemanth Motors (Karnataka High Court) Learned AGA appearing for the appellant has vehemently argued and contended that unloading was not done until 5.00 p.m. on the next day and therefore, the goods cannot be transported without seeking extension of validity period of E-way bill. The learned AGA would further contend that […]

HC set-aside service tax demand as non-speaking order was passed without considering exemption clauses

February 15, 2023 1905 Views 0 comment Print

Shri Keshab Purkayastha Vs  Union of India (Tripura High Court) The impugned order dated 16.11.2022 passed by the respondent No.3, apart from being illegal, arbitrary and without jurisdiction, is apparently perverse and fraught with patent illegality since it was conclusively decided by the respondent No.2 after consulting the relevant laws that the services rendered by […]

HC allows manual application for Claim for Refund of Eligible excess ITC

February 15, 2023 1836 Views 0 comment Print

Tvl. Ramana Textiles Private Limited Vs Commissioner of State GST and Commercial Taxes (Madras High Court) The present Writ Petition has been filed seeking for a writ of Mandamus to direct the respondents to refund the eligible excess ITC amount for the month of January to March 2018, based on the petitioner’s application dated 13.02.2019 […]

जीएसटी को किस तरह एक सरल और व्यवहारिक कर बनाया सकता है

February 15, 2023 8367 Views 3 comments Print

गुड्स एंड सर्विस टैक्स को भारत में 2017 में पेश किया गया था और अब 5 साल से अधिक समय बीत चुका है लेकिन जीएसटी परिषद और वित्त मंत्रालय के लगातार प्रयासों के बाद भी व्यापार और उद्योग इसके साथ बहुत सहज नहीं हैं। आइए उन आवश्यक कदमों पर एक नजर डालते हैं और ये […]

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031