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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


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


Liquor License Fee Not Liable to GST

April 13, 2022 23802 Views 0 comment Print

Understanding the tax implications of liquor license fees under GST. Find out if liquor license fees are liable to GST and how it impacts businesses.

Ready to Eat’ Popcorn Sold In Retail Packages Attracts 18% GST: AAR

April 13, 2022 2472 Views 0 comment Print

Understanding the impact of GST on ready-to-eat popcorn sold in retail packages. Learn about the classification and taxation of this popular snack.

Central GST Registration: Proper Officer for approval for physical verification of place of business

April 13, 2022 2001 Views 0 comment Print

Chief Commissioner, State Tax, Rajasthan, hereby, authorise Joint Commissioner /Deputy Commissioner, Central Registration Unit, State Tax, Jaipur for giving approval for physical verification of place of business to the proper officers.

HC Quashes second Provisional attachment order which was passed 4 days after Quashing of First order

April 13, 2022 1458 Views 0 comment Print

The petitioner’s grievance, as noted above, is that immediately, after this Court had quashed the earlier provisional attachment order on 22.03.2021, a fresh order was passed on 26.03.2021.

Who is a GTA & whether issue of Consignment note is mandatory for GTA?

April 13, 2022 32007 Views 0 comment Print

Find out if it is mandatory for Goods Transport Agencies (GTA) to issue a consignment note. Get clarity on the applicability of Reverse Charge Mechanism (RCM) on freight.

No denial of GST refund in case of tax payment of via electronic credit ledger

April 13, 2022 3423 Views 0 comment Print

Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit.

DGAP cannot compute profiteering amount for period not covered under investigation

April 13, 2022 1008 Views 0 comment Print

Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA) NAA observe that the DGAP in his Report dated 20.08.2020 has mentioned the investigation period from 15.11.2017 to 30.09.2019 while the profiteering has been computed upto 31.10.2019 as has been shown in Annexure 25 of his Report. The DGAP vide his supplementary Report dated 24.11.2020 […]

GST Portal Updates – New Functionalities

April 12, 2022 23586 Views 0 comment Print

Stay updated with the latest GST portal functionalities. Learn about the new interest calculator in GSTR-3B and how it can assist taxpayers with self-assessment.

HC quashes GST Registration cancellation order 

April 12, 2022 4404 Views 0 comment Print

FADA Trading Private Limited Vs Commissioner Goods and Service Tax (Delhi High Court) The show cause notice, which is, dated 02.12.2019, gives no details as to the date and time on which the petitioner’s authorized representative was to present himself for a personal hearing, before the adjudicating authority. This is apart from the fact that […]

GST on Composite supply of works contract involving predominantly earth work

April 12, 2022 4155 Views 0 comment Print

In re Mahalakshmi BT Patil Honai Construction (JV) (GST AAR Maharashtra) The first question raised by the applicant is whether the impugned contract is covered under the term ‘Earth Work’ and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) […]

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