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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 138 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 96 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 789 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 5661 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


Bail application in fake GST firm rejected as twin condition u/s. 45 of PMLA not fulfilled

November 25, 2025 903 Views 0 comment Print

Jharkhand High Court held that bail application in the case of fake firms for passing on ineligible ITC by issuing fake GST bills not granted since twin conditions of Section 45 of Prevention of Money Laundering Act, 2002 [PMLA] not fulfilled.

Analysis of Notifications and Circulars for Week ending 9th November 2025

November 25, 2025 4164 Views 1 comment Print

Stay informed with this week’s crucial notifications and court rulings affecting Income Tax, GST, Customs, DGFT, SEBI, MCA, IBBI, and corporate compliance. Learn the latest exemptions, duties, and regulatory clarifications.

How to Report ITC Claims, Reversals & Reclaims in GSTR-9 for FY 2024–25

November 25, 2025 13926 Views 2 comments Print

Explains how ITC must be shown across Tables 6, 7, and 8 of GSTR-9, including treatment of claims, reversals, and cross-year reclaims, ensuring correct annual GST reporting.

Delhi HC Quashed GST Orders Due to Improper Service of Hearing Notice

November 25, 2025 417 Views 0 comment Print

Delhi HC set aside the orders after finding that hearing notices were neither emailed nor properly served. The matter was remitted for a fresh decision with mandatory opportunity of hearing.

ITC Allowed on Power Transmission Assets Outside Factory: Gujarat AAR

November 25, 2025 1278 Views 0 comment Print

AAR rules that ITC is admissible on cables, switchyards, and related services used for electricity transmission to factory premises, even when installed outside.

GST Not Exempt on Blended Cotton Seed Cattle Feed: AP AAR

November 25, 2025 1122 Views 0 comment Print

AAR rules that blends of cotton seed oil cake and de-oiled cake retain original characteristics and must pay 5% GST, not exempt under cattle feed provisions.

Legal & Evidentiary Value of GST Assessment Based on Mobile Data and Whatsapp Chat

November 25, 2025 9984 Views 0 comment Print

Section 145 of the CGST Act allows electronic records as evidence if properly certified. Learn how courts interpret WhatsApp chats and mobile data in tax proceedings.

GST Implications on Personal and Corporate Guarantees

November 25, 2025 5085 Views 0 comment Print

Guarantees—personal, corporate, and bank—play a crucial role in financial transactions, but under GST they attract different tax treatments. A guarantee involves a surety assuring a creditor of fulfilling obligations if the principal debtor defaults. Personal guarantees, usually provided by directors or individuals, fall under Schedule I as related-party supplies without consideration; however, due to RBI’s […]

Allahabad HC Quashes Penalty for Technical Glitch in Filing Part-B of E-Way Bill

November 24, 2025 969 Views 0 comment Print

The Allahabad High Court ruled that a GST penalty under section 129(3) cannot be imposed for non-filing of Part-B of an e-way bill caused by a technical glitch without intent to evade tax.

Invoice value applies for supply to related persons eligible for ITC: AP AAR

November 24, 2025 951 Views 0 comment Print

The AAR held that invoice value applies for supplies to related persons eligible for full ITC, while unrelated supplies follow transaction value. Transportation services to unregistered persons were ruled exempt from GST.

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