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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


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 15 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 666 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 519 Views 1 comment Print

GST Enforcement Cannot Treat Missing Old Vouchers as Fake ITC Without Proper Evidence

Goods and Services Tax : Explains why courts favour a holistic assessment of evidence and caution against denying ITC solely because old supporting documen...

July 1, 2026 264 Views 0 comment Print

GST at 9: How a ‘Good and Simple Tax’ Became a Compliance-Intensive Regime

Goods and Services Tax : Nine years of GST reforms added new returns, e-invoicing, reconciliations, and system controls, significantly increasing complianc...

July 1, 2026 288 Views 0 comment Print


Latest News


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 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 783 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 11253 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 6498 Views 0 comment Print

GSTAT Bar Seeks Extension of GST Appeal Deadline to 31 December 2026

Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...

June 22, 2026 11625 Views 2 comments Print


Latest Judiciary


₹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 111 Views 0 comment Print

Gujarat HC Upholds Power to Issue Post-GST Service Tax Notices but Quashes Them on Limitation

Goods and Services Tax : The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or w...

July 1, 2026 114 Views 0 comment Print

Gauhati HC Quashed GST Registration Cancellation as Order Lacked Reasons

Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...

July 1, 2026 147 Views 0 comment Print

Madras HC Allows Appeal Without Limitation as GST on Royalty Awaits SC Decision

Goods and Services Tax : Madras High Court allowed a delayed appeal without limitation as the GST on royalty issue is pending before the Supreme Court....

July 1, 2026 75 Views 0 comment Print

Madras HC Defers GST Recovery as Royalty Dispute Awaits SC Decision

Goods and Services Tax : Madras High Court stayed GST recovery on royalty and directed authorities to await the Supreme Court's decision on the pending iss...

July 1, 2026 75 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 4584 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 360 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 8652 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 675 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 606 Views 0 comment Print


GST Amnesty Timeline Held Directory as Notification Used Word ‘May’: Karnataka HC

June 30, 2026 132 Views 0 comment Print

Karnataka HC held that the use of ‘may made the GST Amnesty timeline directory, requiring reconsideration of a delayed declaration request.

Best Judgment Assessment Cannot Survive as GST Returns Filed Later: Madras HC

June 30, 2026 132 Views 0 comment Print

The Madras High Court held that a Section 62 best judgment assessment cannot continue once the taxpayer subsequently files GST returns. The matter was remanded for reassessment after considering the uploaded returns.

Section 74 GST Demand Set Aside as Turnover Appeared Below Registration Threshold

June 30, 2026 342 Views 0 comment Print

The Madras High Court quashed a Section 74 demand after finding the taxpayer’s turnover appeared below the GST registration threshold and no personal hearing was granted. The matter was remanded for fresh adjudication following due process.

GST Appellate Tribunal Appeal Deadline Extended to 31 July 2026

June 30, 2026 8652 Views 0 comment Print

The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified older cases, while preserving the statutory filing timelines for later orders.

Eligible GST ITC: Conditions, Timelines & Post-IMS Reality (FY 2025-26)

June 30, 2026 879 Views 0 comment Print

The article explains how mandatory IMS, Section 16, and Section 38 have shifted ITC eligibility from invoice possession to portal-based acceptance and supplier compliance.

Allahabad HC Quashes ITC Blocking as Rule 86-A Reasons Were Not Recorded in Writing

June 30, 2026 153 Views 0 comment Print

Mohan Milkfoods Private Limited Vs Joint Commissioner (Corporate-2) State Tax And 2 Others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging an order dated 9 April 2026 by which the petitioner’s Input Tax Credit (ITC) available in the Electronic Credit Ledger (ECL) was blocked under Rule 86-A of the Uttar Pradesh […]

Writ Petition Disposed as Statutory GST Appeal Remedy Was Available: Telangana HC

June 30, 2026 366 Views 0 comment Print

Telangana HC declined to examine the merits and allowed the taxpayer to file a statutory appeal with a delay condonation application. The appellate authority was directed to consider the delay and decide the appeal on merits if satisfied.

Best Judgment Assessment Cannot Survive if Valid GST Returns Subsequently Filed

June 30, 2026 342 Views 0 comment Print

Courts held that Section 62 best judgment assessments lose effect once valid returns are filed and tax dues are paid, requiring the department to follow regular assessment.

Condonation of Delay in Filing Appeals under Section 112 before GSTAT

June 30, 2026 840 Views 0 comment Print

Section 112 prescribes strict timelines for GSTAT appeals, with limited power to condone delay. Taxpayers must file within the statutory period to avoid dismissal without consideration of merits.

ITC Cannot Be Denied for Supplier’s Failure to Pay GST: Gauhati HC

June 29, 2026 621 Views 0 comment Print

The Gauhati High Court held that a bona fide purchaser cannot be denied Input Tax Credit merely because the supplier failed to deposit GST with the Government. The ruling clarifies that recovery should be pursued against the defaulting supplier unless collusion or fraudulent transactions are established.

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