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


Section 16(2)(c) Safeguards Destination-Based GST Revenue Settlements

Goods and Services Tax : Explore how Section 53 enables destination-based GST revenue settlements and how Section 16(2)(c) safeguards States against tax le...

July 5, 2026 189 Views 0 comment Print

Section 50 Interest on Delayed GST Cannot Be Waived Without Statutory Provision: Karnataka HC

Goods and Services Tax : The Karnataka High Court held that interest under Section 50 of the CGST Act is a statutory liability that cannot be waived or red...

July 5, 2026 129 Views 0 comment Print

GST Registration Cancellation Without Specific Reasons Violates Rule 22(3): Gauhati HC

Goods and Services Tax : The Gauhati High Court held that a GST cancellation order without recorded reasons is a non-speaking order and violates natural ju...

July 5, 2026 93 Views 0 comment Print

Fresh GST Proceedings Against Legal Heirs Permissible Under Section 93: Madras HC

Goods and Services Tax : The Madras High Court held that GST proceedings under Sections 73, 74 or 74A can be initiated against legal heirs after the propri...

July 5, 2026 726 Views 0 comment Print

One Tax, One Nation: How GST Brought J&K Into India’s Economic Mainstream

Goods and Services Tax : The article explains how GST integrated Jammu & Kashmir into India's common market while improving tax administration, trade, and ...

July 5, 2026 249 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 423 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 198 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 813 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 11808 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 6552 Views 0 comment Print


Latest Judiciary


Differential GST on Pre-GST Works Contracts Reimbursable by State: Karnataka HC

Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...

July 5, 2026 87 Views 0 comment Print

Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Classifiable Under CETH 2401: Madras HC

Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...

July 5, 2026 60 Views 0 comment Print

GST Reimbursement Claim Requires Proof of Incremental Tax Payment: Karnataka HC

Goods and Services Tax : Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST ...

July 5, 2026 84 Views 0 comment Print

Section 74 Proceedings Upheld for Excess ITC & RCM Default: Madras HC

Goods and Services Tax : Madras HC upheld Section 74 proceedings, finding prima facie excess ITC availment and unpaid GST under RCM on foreign booking agen...

July 5, 2026 84 Views 0 comment Print

Transitional ITC Carried U/s. 140 Not Refundable Under Section 54(3): Gujarat HC

Goods and Services Tax : Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available f...

July 5, 2026 66 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 4116 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 6822 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 705 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 9240 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 759 Views 0 comment Print


SOP for processing Reimbursement of SGST on films

April 20, 2022 1542 Views 0 comment Print

Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements.

Revocation of cancellation of GST registration – Cancelled due to non-filing of Returns

April 19, 2022 4701 Views 0 comment Print

Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. […]

HC Quashes non-speaking orders under GST in Form GST-DRC-07

April 19, 2022 5238 Views 0 comment Print

HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.

Levy of GST on Mining Royalty

April 19, 2022 82164 Views 7 comments Print

Understanding the GST implications on mining royalty: Is it a service or supply of goods? Discover the legal complexities and judicial rulings on this issue.

Weekly newsletter from Chairman, CBIC dated 18/04/2022

April 18, 2022 1149 Views 0 comment Print

Time management is often the most crucial attribute of successful individuals and for most efficient organizations. This week, in order to have a better understanding of time taken for various Customs processes, the National Time Release Study (NTRS) 2022 was released. The study covered 15 major Customs formations and was complemented with a number of local TRSs.

Guidelines for conduct of personal hearing in virtual mode under GST/VAT

April 18, 2022 9189 Views 0 comment Print

In any proceedings before Appellate Authority/ Adjudicating Authority the appellant/respondent, shall give his consent to avail facility of personal hearing before such authority, through Video conferencing at the time of filing his appeal or immediately after issuance of this instruction, in case pending appeals/adjudication matter. He should also indicate his e-mail address for correspondence, etc.

School building for use by State Government for education cannot be considered a commercial building

April 18, 2022 4575 Views 0 comment Print

Revenue submits that said civil structure may be used for commerce or business. We hold that a School building will be used by State Government for education and cannot be considered a commercial building.

Fire Station cannot be considered a commercial building: AAR

April 18, 2022 1605 Views 0 comment Print

AAR hold that a fire station will be used for fire services function as envisaged in schedule twelfth of our Constitution and cannot be considered a commercial building.

CBIC: Why we celebrate the failures as success & crack poor jokes in GST

April 18, 2022 8772 Views 3 comments Print

Discover the CBIC perspective on celebrating failures as success & cracking poor jokes in GST. Uncover the truth behind managing a robust system.

Plea In SC challenging GST levy on lease rentals

April 18, 2022 3729 Views 1 comment Print

Myrayash Hotels Pvt. Ltd. Vs Union of India (Supreme Court) The plea challenges the constitutional validity of GST Levy on Lease/ Rental Payments. The Supreme Court of India has asked the petitioner(s) to serve an advance copy to the Additional Solicitor General to seek instructions in a plea challenging constitutional validity of levy of GST […]

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