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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


Demand based on comparison of VAT returns and Services Tax returns is invalid

October 3, 2025 789 Views 0 comment Print

Delhi High Court held that VAT Act and the Finance Act are disparate in character as far as levy and collection of tax is concerned. Thus, demand based on comparison of returns filed under VAT Act and Finance Act is erroneous. Accordingly, appeal of department dismissed.

Matter remanded as petitioner was unaware about GST SCN uploaded on Additional Notices Tab

October 3, 2025 567 Views 0 comment Print

Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not brought to the knowledge of the petitioner. Hence, ex-parte order was passed without providing an opportunity to challenge SCN on merits. Thus, matter remanded back.

White Petroleum Jelly of IP grade classifiable under category of drug and medicine

October 3, 2025 483 Views 0 comment Print

Madhya Pradesh High Court held that White Petroleum Jelly of IP grade is liable to be classified as a category of drug and medicine under Entry 19-A of Part II, Schedule II of the MP VAT Act. Accordingly, order dated 14.05.2019 quashed.

Delhi HC Restores GST Registration After Portal Access Denial

October 3, 2025 783 Views 0 comment Print

Delhi High Court uses Article 226 to restore GST registration, finding the delay in filing returns was due to the department denying portal access after initial cancellation.

No retrospective cancellation of GST Registration if show-cause notice not proposes it

October 3, 2025 1095 Views 0 comment Print

Where show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a an earlier, retrospective date, the cancellation of the registration should be considered effective only from the date of the show-cause notice.

No order should be passed by Authorities without examining material adduced by assessee to contest the case

October 3, 2025 804 Views 0 comment Print

Quasi-judicial authorities were obliged to render reasoned and speaking orders, and that reasons should have been assigned by the adjudicating authority to the extent whether the circulars adduced by assessee were applicable to their case or not. Accordingly, the High Court held that the orders of both the adjudicating authority and the appellate authority were unsustainable, proceeding to quash the impugned orders while remanding the matter back to the adjudicating authority.

Request for Expeditious Enabling of Forms GSTR-9 & 9C for FY 2024-25

October 3, 2025 17283 Views 2 comments Print

Tax professionals request the immediate enabling of GST Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for FY 2024-25 to avoid compliance hardship and synchronized Income Tax Audit.

Post-Sale Discounts & ITC Reversal: CA Certificate Requirement removed

October 3, 2025 7542 Views 1 comment Print

CBIC withdraws circular requiring CA/CMA certificate for post-sale GST discount ITC reversal proof. Reduces supplier burden, restores reliance on S15(3)(b)(ii) statute.

GST Rate Changes w.e.f. 22nd September 2025 – Topic-wise Analysis

October 3, 2025 33132 Views 0 comment Print

CBIC implemented GST rate changes (Sept 22,2025). Handicrafts cut to 5%, bricks/tiles to 12%. Job work reduced to 5%/1.5%. Individual insurance made exempt.

GST Rate Cut makes Consumers happy, but Leaves Industry and Trade worried over Stocks

October 3, 2025 1497 Views 0 comment Print

GST Council’s move to two slabs (5%, 18%) makes consumers happy but burdens traders with lakh crore of high-taxed inventory. Relief on revised MRP labels is out, but government is yet to notify rules for credit notes on excess GST paid on existing stock, leaving businesses facing potential losses.

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