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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 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 210 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 129 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 240 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 393 Views 1 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 150 Views 0 comment Print


Latest News


Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 522 Views 0 comment Print

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 291 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 2991 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 834 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 5250 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 72 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 87 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 285 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 108 Views 0 comment Print

West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...

June 11, 2026 108 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 11439 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 378 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 633 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 4404 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 18402 Views 0 comment Print


No increase in Tax on education in GST

July 7, 2017 1437 Views 0 comment Print

There is no change made in any subject relating to education in the GST era, except to reduce tax rate on certain items of education such as school bags etc.; Denies the reports that education will become expensive under GST; Rather services provided by an educational institution to students, faculty and staff are exempt.

Distribution of GST Provisional Id and Access Token of Phase 7 dealers

July 7, 2017 1272 Views 0 comment Print

Provisional Ids and Access Token of Phase 7 dealers, are now made available by GSTN Dealer can obtain their Provisional Ids from department’s portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under “What’s New” Section on MSTD’s portal. For Phase 7, dealers registered up to 30-06-2017, RC restoration and PAN amendment cases up to 30-06-2017 are considered.

Place of Supply of Goods and Service in IGST law

July 7, 2017 12030 Views 1 comment Print

Supply has been elaborated in IGST law whether the supply is interstate supply or Intra- State supply. This is important aspect of GST because if the supply is Intra- State, then CGST and SGST will be attracted otherwise if the supply is Inter State then IGST will be levied.

The Karmatik effect of GST- Get Set Turn Your Life!

July 7, 2017 1767 Views 0 comment Print

Humming to myself, I sauntered my way through the bazaar with a spring in my step and a smile on my face. The day was bright, the sky was clear, the air cozily crisp, and, now as I come to think of it as I looked around, something was different, something definitely unusual…

Jammu and Kashmir Goods and Services Tax Act, 2017

July 7, 2017 1956 Views 0 comment Print

The following Act as passed by the Jammu and Kashmir State Legislature received the assent of the Governor on 7th July 2017 is hereby published for general information

Service Tax Now Becomes A History

July 7, 2017 2208 Views 0 comment Print

Who would have ever thought of in the decade of nineties that we will have a levy called ‘Service Tax’ in India after over 45 years of independence which will continue for as long as 23 long years without even a proper tax law of its own

Guiding Note on Composition Scheme under GST Law

July 7, 2017 8169 Views 10 comments Print

Taxation system of any kind requires several compliances which need to be adhere by the taxpayers to ensure fulfillment of all statutory provisions. Provisions include timely payment of taxes, filing of returns and maintaining prescribed records are essential for complying under taxation system.

GST- Job Work

July 7, 2017 15237 Views 4 comments Print

Nowadays most of the corporate are outsourcing certain processes so as to reduce the cost of manufacturing or output. However FAQ hits around as to how the same shall be treated under GST Regime.

GST: Reverse Charge Mechanism

July 7, 2017 19899 Views 6 comments Print

Reverse Charge as defined in Section 2(98) of CGST Act, 2017 which says that the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both.

Issuing Tax Invoice Under GST

July 7, 2017 8022 Views 0 comment Print

Where supplier of services is a insurer or a banking company or a FI incl. NBFC or a telecom operator or any other class of supplier of services as may be notified by govt. on recommendation of council making taxable supplies of service between distinct person may issue invoice before or at the time

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