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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


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 273 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 450 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 4026 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 105 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 366 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 2919 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 5199 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 99 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 84 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 87 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 93 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 99 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 3135 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 567 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 4116 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 18201 Views 0 comment Print


RCM impact of supply of Security service (Personal) to RWA (CHS)

December 15, 2021 11859 Views 6 comments Print

In this article we shall discuss the impact of security service (by way of personal) provided to the Co-operative Housing Society (CHS) also Resident Welfare Association (RWA). Articles and fliers on co-operative societies are available therefore not discussed here. The main discussion is when unregistered other than body corporate supplies security (services provided by way […]

Bail granted to Person Accused of Wrongfully Availing ITC under GST

December 15, 2021 1635 Views 0 comment Print

Learned counsel has submitted that as per the prosecution, the total liability of the petitioner turns out to be Rs.2.5 crores and the petitioner has volunteered to deposit half of the amount within ten days subject to final adjustment.

10 IGST/Custom Duty Relief Measure to fight against Covid-19

December 15, 2021 4854 Views 0 comment Print

1. IGST exempted on Import of drug used for treatment of black fungus IGST exempted on import of Amphotericin B (the drug required for treating Mucormycosis fungal infection) if imported either free of cost or on payment basis and meant for donating to government or any other relief agencies on the recommendation of State Authority […]

CGST, Mumbai busts fictitious entities availing ITC against Fake Invoices

December 15, 2021 1416 Views 0 comment Print

CGST, Mumbai busts fictitious entities availing Input Tax Credit against Fake Invoices; fraudulent transaction of Rs. 6.23 Crore Special Drive detects Tax Evasion of Rs. 3,500 Crore so far; Rs. 460 Crore recovered Anti-evasion Wing, Central Goods and Services Tax Bhiwandi Commissionerate, Mumbai have busted a network of fictitious entities in Maharashtra. The entities were […]

CNG Dispenser falls under Chapter Heading 841311 of GST Tariff

December 15, 2021 3504 Views 0 comment Print

In re Parker Hannifin India Pvt. Ltd. (GST AAR Maharashtra) Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended and corresponding notifications issued under integrated GST and State GST Acts? The product catalog […]

GST benefit not available to ‘Sunha Darshan Museum’ run by a business entity

December 15, 2021 1581 Views 0 comment Print

In re Vakao Theme Park LLP (GST AAR Rajasthan) we find that premises claimed by the applicant as ‘museum’ is founded and developed by a Limited Liability Partnership (LLP) firm namely M/s Vakao Theme parks LLP which is a business entity. The Main Business Activity of Vakao Theme Park LLP is Recreational, cultural and sporting […]

GST on road cutting charges paid to JNN on behalf of Jaipur Smart City Limited

December 15, 2021 4377 Views 0 comment Print

Whether the Applicant is liable to pay GST under RCM in respect of road cutting charges paid by them to Jaipur Nagar Nigam (JNN) on behalf of M/s. Jaipur Smart City Limited in relation to such contract?

No Job work involved in mere leasing & maintenance of plant

December 15, 2021 1677 Views 0 comment Print

In re M/s. IOCL (GST AAR Odisha) On perusal of the documents and submissions submitted by the applicant, it is seen that the applicant has entered into an agreement with M/s Praxair for construction of Hydrogen and Nitrogen Gas Plant inside the applicants premises at Paradip. Pursuant thereto, M/s Praxair had constructed, installed and successfully […]

Uber challenges GST applicability on Auto Rickshaws services

December 15, 2021 2904 Views 0 comment Print

Petitioner submits that the impugned notifications are violative of Article 14 of the Constitution of India as they fail to satisfy the test of reasonable classification. He states that no differentiation in tax treatment can be created between passenger transport services rendered by auto drivers facilitated through e-commerce platforms versus passenger transport services rendered by auto drivers offline.

CGST officers arrest CA for generating fake ITC of Rs. 92 crores

December 15, 2021 5481 Views 0 comment Print

CGST officers arrest Chartered Accountant for generating fake input tax credit to the tune of Rs. 92 crores. Case involves fake invoice of more than Rs. 500 crores.  The officers of CGST, Thane (Rural) Commissionerate have arrested a Chartered Accountant who had generated fake input tax credit to the tune of Rs. 92 crores involving […]

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