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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 87 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 909 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 639 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 147 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 11322 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 192 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 5685 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 453 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 8838 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


GST AAR: Rice Bran Oil Classified by Content, Not ‘Lamp Oil’ Use

October 15, 2025 693 Views 0 comment Print

Tamil Nadu AAR ruled that refined rice bran oil, even if marketed as ‘lamp oil,’ retains its classification under HSN 1515 90 40 and attracts the applicable GST rate, as classification depends on essential character.

MGO Charges Not Taxable: No GST on Liquidated Damages for Short-Lifting Gas

October 15, 2025 1068 Views 0 comment Print

Tamil Nadu AAR ruled that ONGC’s Minimum Guaranteed Off-take (MGO) charges, levied on GAIL for short-lifting gas, are liquidated damages for breach, not liable to GST.

Provisional GST Attachment Requires Proceedings, Not Pre-Decisional Hearing: Karnataka HC

October 14, 2025 993 Views 0 comment Print

Karnataka HC rules GST provisional attachment requires mandatory initiation of specific proceedings (Sec 83). Pre-decisional hearing isn’t required, but summons alone is insufficient.

Bail Condition Satisfied by Electronic Cash Ledger Deposit, Not DRC-03 Form

October 14, 2025 3138 Views 1 comment Print

Gujarat HC confirms deposit into Electronic Cash Ledger (ECL) is valid GST payment to the Government, satisfying bail conditions. Formal debit via DRC-03 is not mandatory.

GST Reforms to Boost Goa’s Economy, Tourism, Pharma & Local Produce

October 14, 2025 1290 Views 0 comment Print

New GST reforms in Goa will reduce costs by 6-11% on tourism, transport, and food, boosting affordability for 2.5 lakh workers and enhancing competitiveness across sectors.

Mizoram GST Cuts: Boosting Spices, Bamboo, Tourism Economy

October 14, 2025 477 Views 0 comment Print

GST reduced to on Mizo Bird’s Eye Chilli, ginger, turmeric, passion fruit products, bamboo crafts, and mid-range hotels, aiming to enhance economic competitiveness and rural livelihoods in Mizoram.

GST Reforms Boost Jharkhand’s Key Sectors

October 14, 2025 600 Views 0 comment Print

GST rate cuts across steel, iron, agriculture, forest products, and tourism enhance Jharkhand’s competitiveness, jobs, and rural income.

Indirect Access and ITC Chains: India’s GST Liability Flow

October 14, 2025 1299 Views 0 comment Print

Analysis of India’s GST regime, focusing on indirect access to Input Tax Credit (ITC) via intermediaries, systemic vulnerabilities, judicial trends, and necessary policy reforms.

Mandatory Service of GST Notices: Much required Amendment in Section 169

October 14, 2025 2529 Views 0 comment Print

Proposed amendment to Section 169 mandates registered post for GST notices in addition to digital service, ensuring taxpayers receive communications and participate in proceedings.

Important Update: Reporting ITC of Previous Financial Year in GSTR-9 for FY 2024–25

October 14, 2025 18141 Views 1 comment Print

Important change in Table 6 of GSTR-9 for FY 24-25 – Taxpayers can now report ITC of previous financial year that was claimed in the current year’s GSTR 3B

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