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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 111 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 198 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 231 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 330 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 11670 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 6540 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 114 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 3345 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 6675 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 618 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 9126 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 747 Views 0 comment Print


Composite and Mixed Supplies (Section 8 of CGST Act)

February 7, 2023 10917 Views 0 comment Print

Understand composite & mixed supplies in Section 8 of CGST Act. Learn the difference & tax implications of each. Highest rate of tax applies in mixed supply cases.

Gold carried with discrepancy in documents is sufficient to suspect GST evasion

February 6, 2023 2289 Views 0 comment Print

HC held that, there is no malice or lack of jurisdiction of Revenue Department to initiate proceedings and passing the order for confiscation of gold and levy of penalty, as discrepancy in quantity mentioned in documents and quantity recovered was sufficient reason for Revenue Department to suspect GST evasion.

SOP for Attachment /Detachment of Bank Account under GST

February 6, 2023 22530 Views 0 comment Print

In order to recover the tax, penalty, interest and any other dues, bank account of the dealers can be attached by the Ward/Proper Officers under Section 46 of the DVAT Act and Section 78 & 79 of the DGST Act, 2017. Further, Section 46A of the DVAT Act, 2004 and Section 83 of the DGST Act, 2017 provide for provisional attachment to protect the revenue in certain cases.

Join GST, Income Tax & TDS Refresher Certificate Course

February 6, 2023 11397 Views 12 comments Print

Acquire skill in our training room on how to read and connect tax laws with transactions in order to crack complex business problem. It is not a Webinar, it is not a seminar, it is not a workshop but a TRAINING to impart a skill to connect Act with fact. Our faculty Mr. Subhasis Banerjee, (FCA, LL.B) is […]

Taxation is not just a vehicle for raising government revenue

February 6, 2023 1389 Views 0 comment Print

Taxation is not just a vehicle for raising government revenue; it is critically important for economic and social development. As we discharge our duties, we all would do well to keep these principles close to our heart.

Proposed Amendment in Finance Bill 2023 in GST

February 5, 2023 6246 Views 0 comment Print

GST amendments in the Finance Bill 2023 proposed by Mrs. Nirmala Sitharaman. Get an analysis of the clause-by-clause changes with reference to the GST Act

Budget -2023 Goods And Service Tax – What is here for GST

February 5, 2023 9561 Views 0 comment Print

The Budget-2023 introduces 17 amendments to the GST. Learn what it means for Composition dealers, including opting to sale goods through E-Commerce operator intra-state. Budget –2023 Goods and Service Tax.

Budget 2023: Analysis of Proposed GST, Custom & Excise Duty amendments

February 5, 2023 7812 Views 0 comment Print

Amendments carried out in the Finance Bill, 2023, vide clause 128 to 144 except clause 142 will come into effect from a date to be notified, as far as possible, concurrently with the corresponding amendments to the similar Acts passed by the States & Union territories with legislature.

Model GST Audit Manual

February 4, 2023 11922 Views 0 comment Print

This model GST Audit Manual is intended to be developed as a comprehensive document which would  be helpful for the audit officers of the Gujarat State throughout the entire  process of selection of taxpayers for audit till the completion of audit in an efficient and effective manner.

GST compliance calendar & litigation updates for February 2023

February 4, 2023 2745 Views 2 comments Print

The article enlists the important compliances due dates and various updates under the GST that have taken place during the past month, impacting the GST taxpayers at large.

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