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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 123 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 174 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 171 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 219 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 246 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 345 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 153 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 69 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 123 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 72 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 3456 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 6693 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 621 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 9129 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 750 Views 0 comment Print


Compliance Calendar for the Month of June, 2022

June 1, 2022 21816 Views 0 comment Print

Stay on top of your businesss compliance requirements in June 2022. From ROC filing to GST return filing, find all the important due dates here.

GST on recovery from employees for canteen services for payment to service provider

May 31, 2022 15123 Views 0 comment Print

In re Kothari Sugars and Chemicals Limited (GST AAR Tamilnadu) ‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’ In the case at hand, the applicant has established canteen facilities as mandated under […]

GST on supply of printed leaflet product as per content supplied by recipient

May 31, 2022 6054 Views 0 comment Print

In re Coronation Arts Crafts (GST AAR Tamilnadu) 18% GST applicable on the supply of Printed Leaflet on own paper and materials The AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has held that the supply of printed leaflets on paper and materials of the […]

GST updates and compliance calendar for June 2022

May 31, 2022 9825 Views 3 comments Print

Stay updated on GST with our comprehensive compliance calendar for June 2022. Get the latest updates and insights on Indian tax implications.

Constitutional validity of GST levy on Lease/Rental payments under scrutiny of Punjab & Haryana High Court

May 31, 2022 2229 Views 0 comment Print

Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of […]

Treatment of GST in Case of Amalgamation and Merger

May 31, 2022 16779 Views 0 comment Print

Understand the treatment of GST in case of amalgamation and merger. Analyze the impact of GST on corporate restructuring and transactions.

Grounds of Challenge- If Show case notice under GST is Vague

May 31, 2022 21996 Views 0 comment Print

Understanding the grounds of challenge in case of a vague show cause notice under GST. Learn about the importance of a proper notice under Section 74 of the CGST Act.

जीएसटी के तहत गिरफ्तारी के प्रावधान – धारा 69

May 31, 2022 13929 Views 0 comment Print

आइये देखें कि क्या जीएसटी कानून के तहत जीएसटी अधिकारियों को किसी व्यक्ति को गिरफ्तार करने के अधिकार भी है ? यदि हाँ तो किन परिस्तिथियों में किसी एक व्यक्ति को जीएसटी अधिकारियों द्वारा गिरफ्तार किया जा सकता है और क्या जीएसटी कानून की किसी भी प्रक्रिया का पालन नहीं किये जाने पर ही किसी डीलर अथवा व्यक्ति  को जीएसटी अधिकारी गिरफ्तार कर सकते हैं या केवल कर की चोरी करने पर ही गिरफ्तारी हो सकती है

Condonation of delay in filing appeal – Appellate Authority bound to abide by HC Judgment

May 30, 2022 4596 Views 0 comment Print

K. L. Johar & Company Vs State Tax Officer (Kerala High Court) HC held that Once this Court directed that the time spent in the writ petition is to be excluded, the Appellate Authority could not have done otherwise. However, contrary to the binding observations of this Court, extracted above, the Appellate Authority refused to […]

Classification of legacy municipal solid waste processing & disposal services

May 30, 2022 1209 Views 0 comment Print

Classification of the services Viz., ‘Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio-remediation & Bio- mining on’ as is where is basis to be provided by the applicant to the Superintendent Engineer, Tirumala Tirupati Devasthanams, Tirupati.

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