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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 255 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 447 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 3960 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 99 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 363 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 2967 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


CBI Arrests a CGST Superintendent In a Bribery Case

December 13, 2021 1821 Views 0 comment Print

The Central Bureau of Investigation has arrested a Superintendent of CGST, Amaravati Division, Vijayawada while demanding & accepting bribe of Rs. 8,000/- from a complainant.

Bogus ITC Case: Orissa HC grants Bail to accused

December 13, 2021 4707 Views 0 comment Print

It has been alleged that the petitioner is the proprietor of M/s. S.R. Enterprises in collusion with others had been managing in showing the receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale invoices without onward physical movement of the goods and thereby has wrongfully availed and passed on bogus Input Tax Credit (ITC) on the strength of those fake invoices in defrauding the State exchequer.

GST on E-commerce operator/business

December 13, 2021 82122 Views 10 comments Print

In common parlance, the person who operates the E-commerce platform is called an ECO. However, in terms of Sec 2(45) of CGST Act,2017 ECO means any person who owns, operates or manages digital or electronic facility or platform for e-commerce.

Rule 86A- ITC cannot be blocked for more than a year- HC lifts restriction

December 13, 2021 7134 Views 0 comment Print

Advent India PE Advisors Private Limited Vs Union of India and Ors. (Bombay High Court) Having regard to the statutory mandate in sub-rule (3) of rule 86A, the petitioner is entitled to claim that the input tax credit ought to have been unblocked immediately after one year of the restriction being imposed under sub-rule (1) […]

Alleged Availment of ITC from Non-existent Firms- HC Grants Bail to accused

December 13, 2021 1626 Views 0 comment Print

Ld. Counsel for the applicant-accused argued that the accused is aged about 67 years, and having various serious elements. He further argued that the allegations against the applicant-accused are that he receiving the bogus bills without any goods. He further argued that he is ready to co-operate with the investigation. He further argued that there is no useful purpose would be serve to keep the applicant / accused behind bars because trail will take long time and prayed for bail.

HC directs GSTN to facilitate filing of TRAN-1 by Petitioner

December 13, 2021 849 Views 0 comment Print

Ashok Kumar Meher Vs Commissioner of Sales Tax & GST (Orissa High Court) HC held that The plea of technical difficulties or technical glitches will not come in the way of the above order being given effect to. For this purpose a direction is issued to GSTN to either modify or make changes in the […]

GST refund on Inter-State supply subsequently held as intra-State supply- HC refers matter back to Appellate Authority

December 12, 2021 1941 Views 0 comment Print

Refund is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State and inter-State respectively, therefore, the matter may be remitted to the concerned appellate authority for the consideration of his claim/application made under sub-rule (1) of Rule 89 of the Rules, 2017

Construction Services─Other Services would be taxed separately

December 12, 2021 4548 Views 0 comment Print

Whether recovery of charges for the ancillary services by builders would be considered as a ‘composite supply’ naturally bundled with ‘Construction Services’ u/s 8, GST Act, 2017?

Most Litigative Issues on ITC

December 11, 2021 11724 Views 1 comment Print

Sales Promotion item is taxable supply at Value u/r 27 KANAHIYA REALTY PRIVATE LIMITED The supply of hosiery goods followed by the supply of goods under promotional scheme doesn’t satisfy the condition of being ‘made for a single price’ and the supplies, therefore, cannot be regarded as mixed supply – further, the said supply shall […]

ITC eligible to the extent of machine foundation only

December 11, 2021 33654 Views 0 comment Print

AAR held that, Input Tax Credit (ITC) can be availed on GST charged by contractor supplying service of works contract to extent of machine foundation as per Section 17(5)(c) of CGST Act.

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