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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


Retrospective GST Cancellation Cannot Deny ITC Without Evidence Against Bona Fide Buyers

Goods and Services Tax : The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...

July 2, 2026 120 Views 0 comment Print

GSTAT at Crossroads: Will It Deliver Speedy and Effective Tax Justice?

Goods and Services Tax : GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digita...

July 2, 2026 81 Views 0 comment Print

Govt Cannot Expand GST Liability Beyond Council Recommendations Madras HC

Goods and Services Tax : The Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot go beyond GST Council recommendations...

July 2, 2026 210 Views 0 comment Print

GST: Simplified way to understand Tax Invoice & Bill of Supply

Goods and Services Tax : Explains when to issue a Tax Invoice or Bill of Supply under GST and how the correct document helps avoid ITC disputes, notices, a...

July 1, 2026 900 Views 0 comment Print

Limitation – A Perspective between Tribunals – CESTAT vis-à-vis GSTAT

Goods and Services Tax : The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT....

July 1, 2026 633 Views 1 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 135 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 93 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 786 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 11298 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 6504 Views 0 comment Print


Latest Judiciary


ITAT Deletes GST Refund Addition as Tax Was Not Claimed as Expenditure

Income Tax : ITAT held that GST refund is not taxable where the tax component was never claimed as expenditure and was recorded as a receivable...

July 2, 2026 57 Views 0 comment Print

GST SCN Invalid Due to Clubbing of Multiple Financial Years: Madras HC

Goods and Services Tax : The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and imper...

July 2, 2026 189 Views 0 comment Print

GST SCN Invalid as Multiple Assessment Years Were Clubbed: Madras HC

Goods and Services Tax : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...

July 2, 2026 75 Views 0 comment Print

GST Notice Issued to a Non-Existent Company is Invalid: Bombay HC

Goods and Services Tax : Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings ...

July 2, 2026 120 Views 0 comment Print

₹7.59 Crore Fake ITC Case: Bail Granted as Proprietorship Stood in Another Person’s Name

Goods and Services Tax : Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement w...

July 1, 2026 123 Views 0 comment Print


Latest Notifications


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 5655 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 450 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 8832 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 27, 2026 699 Views 0 comment Print

KSCAA Seeks GSTAT Appeal Deadline Extension Due to Portal Deficiencies

CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...

June 24, 2026 612 Views 0 comment Print


CBI Arrests IRS Officer, Two CGST Superintendents for ₹70 Lakh Bribe

January 5, 2026 1311 Views 0 comment Print

Enforcement authorities uncovered a corruption racket involving illegal payments to influence GST evasion cases. The key takeaway is that multiple officials and private actors were arrested following a trap operation.

Guidelines for differential tax on works contract provided due to change in tax regime from VAT to GST

January 5, 2026 1050 Views 0 comment Print

Karnataka High Court provides guidelines for arriving at differential tax amount due to change in tax regime from VAT to GST on works contract executed with various State Government agencies.

GST Penalty Regime 2.0: Decoding Sections 73, 74 and New Section 74A

January 5, 2026 4701 Views 0 comment Print

This article explains how the new Section 74A consolidates GST penalty proceedings and standardises timelines for both fraud and non-fraud cases.

GST on Jewellery vs Making Charges: The Classification Mistake Costing Jewellers

January 5, 2026 4518 Views 0 comment Print

This article explains how misclassifying making charges as goods leads to GST short payment and highlights the correct legal treatment under GST.

System-Generated vs. Officer-Initiated: A Guide to Deploying DRC-01B & ASMT-13

January 5, 2026 1569 Views 0 comment Print

This article clarifies the legal distinction between system-generated mismatch intimations and officer-led best judgment assessments, explaining when each form can lawfully be issued.

Merger of EOU Pharmaceutical Companies: A Compliance & Regulatory Perspective

January 5, 2026 639 Views 0 comment Print

The case highlights how mergers involving EOU pharmaceutical entities demand approvals under GST, DGFT, Customs, and sectoral laws. The key takeaway is that EOU benefits survive only with prior permissions and strict procedural compliance.

GST Advisory on Filing Opt-In Declaration for Specified Premises, 2025

January 4, 2026 13044 Views 0 comment Print

The GST Portal now enables electronic filing of opt-in declarations for declaring hotel premises as “specified premises.” The key takeaway is mandatory online filing with defined timelines for FY 2026–27.

Interplay between GST Act and Prevention of Money Laundering Act, 2002

January 4, 2026 1587 Views 0 comment Print

The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such as fraud or conspiracy under IPC.

No GST on Affiliation and Related Fees charged by University

January 3, 2026 2205 Views 0 comment Print

This decision clarifies that affiliation and related functions lack commercial intent and consideration. As a result, GST cannot be imposed on such statutory activities.

Post-IBC Approval GST Demands Declared Without Jurisdiction

January 3, 2026 963 Views 0 comment Print

The judgment quashed GST demands raised after resolution plan approval for earlier periods. It reinforces that authorities must submit claims during CIRP or lose the right to recover.

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