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


How to Download Your GST Certificate Online

Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...

June 9, 2026 204 Views 0 comment Print

GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 411 Views 0 comment Print

FEMA Rule Amended Twice in 7 Months Now Governs GST Refunds & Export Benefits

Fema / RBI : The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact o...

June 9, 2026 3540 Views 0 comment Print

What Is GST? Types, Meaning & How GST Filing Works in India

Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...

June 9, 2026 90 Views 0 comment Print

GST Litigation & Representation: Role, Responsibilities & Opportunities for CAs

CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...

June 9, 2026 351 Views 0 comment Print


Latest News


Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 267 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 2916 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 816 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5196 Views 1 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 1014 Views 0 comment Print


Latest Judiciary


Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...

June 9, 2026 72 Views 0 comment Print

Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...

June 9, 2026 69 Views 0 comment Print

Single GST Notice for Multiple Years Not Permissible: Madras HC

Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...

June 9, 2026 81 Views 0 comment Print

Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...

June 9, 2026 90 Views 0 comment Print

Denial of Cross-Examination Does Not Invalidate GST Fraud Assessment When ITC Can Be Proven Through Documents

Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...

June 9, 2026 90 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 1758 Views 0 comment Print

IBBI Mandates GST Returns & E-Way Bills for Operational Creditors Filing Section 9 Cases

Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...

June 4, 2026 366 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 564 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4110 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18189 Views 0 comment Print


Section 142 CGST Act provides for refund in cash for any adjustment regarding refund of duty or liability

January 11, 2022 2550 Views 0 comment Print

Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,94,304/- allowed by way of cenvat credit. Order of Commissioner (Appeals)/(Audit) dated 9.3.2018 is […]

No GST on employee transport recovery: AAR, Maharashtra

January 11, 2022 7071 Views 0 comment Print

Applicability of GST on employee recovery has always been under debate. Under service tax regime, companies were paying service tax on recovery from employees and same practice has been continuing under GST regime also. Very recently i.e. on 16th December 2021, the Maharashtra bench of Advance Ruling Authority (AAR) in the case of M/s Integrated […]

Guidelines for recovery for self-assessed tax (GSTR 1 vs GSTR 3B)

January 10, 2022 10503 Views 0 comment Print

Procedure for recovery for Mismatch in GSTR 3B and GSTR-1 Returns:  Central Government introduced amendment to Section 75 (12) of the CGST Rules, 2017 by inserting an explanation thereby paving way for recovery of self-assessed tax without having to resort to proceedings u/s 73 or Sec 74 of the CGST Act, 2017. The explanation defines […]

GST- Naya Saal Naya Badlaav

January 10, 2022 3798 Views 2 comments Print

The notifications of changes in the law by Central Board of Indirect Taxes and Customs (CBIC) have been updated to reflect new guidelines that will be taking effect from next year. These modifications include a number or adjustments related specifically with e Commerce websites, food delivery platforms and consumer goods such as footwear clothes textiles […]

Navi Mumbai CGST Commissionerate busts Rs. 70 Crores Fake GST ITC Racket

January 10, 2022 3099 Views 0 comment Print

Navi Mumbai CGST Commissionerate busts Rs. 70 Crores Fake GST Input Tax Credit (ITC) Racket The officers of Navi Mumbai CGST Commissionerate of Mumbai Zone have busted a fake GST Input Tax Credit racket involving GST of Rs 70 Crores. This network, which involves more than 14 business entities had issued bogus invoices more than […]

No restriction on parallel proceedings by different jurisdictional offices pertaining to different causes of action: SC

January 10, 2022 3108 Views 0 comment Print

Euphoria Technologies Pvt. Ltd. Vs DGGI (Supreme Court of India) This Writ Petition under Article 32 of the Constitution of India has been filed for a direction to the respondent(s) to transfer the investigation pertaining to Summons No. F.NO.DZU/INV/A/GST/27/2021 pending at Delhi to the Directorate General of GST Intelligence, Surat Zonal Unit, Gujarat, on the […]

Weekly newsletter from Chairman, CBIC dated 10/01/2022

January 10, 2022 1095 Views 0 comment Print

The first week of the New Year brings with it the onset of the third wave of COVID-19. As the number of cases mount, we need to be ready, individually as well as institutionally, to meet squarely the challenge, as we have in the past. Please do not let your guard down, follow COVID – appropriate behavior at all times; test 85 isolate if necessary; stay safe and keep your colleagues, near 85 dear ones safe.

Join Live Online Courses on GST, Customs & FTP & Income Tax

January 10, 2022 92730 Views 8 comments Print

Tax Guru Edu announces Live Online Professional Development Courses on GST, Customs & FTP and Income Tax – 2021 / 22. Online Course involves 2 classes a week for 2.5 hrs on weekends. Total 10 sessions (25 hrs detailed course).

HC quashes Order for not providing hearing opportunity to Assessee

January 10, 2022 1062 Views 0 comment Print

HC not deemed it appropriate to non-suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since we are not setting aside the order on merits but are only directing that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner.

Levy of basic excise duty & NCCD not violative of Article 14 of Constitution

January 10, 2022 2058 Views 0 comment Print

V.S. Products Vs Union of India (Karnataka High Court) Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 As per Section 136 of the Finance Act, a surcharge by way of duty of excise at the rates specified in the schedule is levied. By virtue of the amendment of the […]

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930