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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 912 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 105 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 11346 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 201 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 5700 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 459 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


Trading of Particulate Matter Permits Liable to GST at 12%: AAR Gujarat

September 25, 2025 837 Views 0 comment Print

Gujarat AAR ruled that trading of PM permits under the Emission Trading Scheme constitutes supply of goods under GST, classified under HSN 4907, with a tax rate of 12%.

Renting Aircraft Without Crew Falls Under HSN 9973 Subject to 5% GST

September 25, 2025 1512 Views 0 comment Print

Gujarat AAR rules that dry leasing of aircraft/helicopters without operator, a “transfer of right to use goods,” falls under HSN 9973, attracting 5% IGST for the SEZ-based lessor.

CBIC clarifies Place of Supply Rules for Goods Stored in Third-Party Warehouses

September 25, 2025 7686 Views 0 comment Print

CBIC clarifies that storing and supplying goods from a third-party warehouse in another state requires a separate GST registration as the location is deemed a “place of business.”

Finance Ministry Launches GST Appellate Tribunal

September 25, 2025 1650 Views 0 comment Print

Finance Ministry launches GSTAT with nationwide benches and e-Courts Portal, offering taxpayers a digital, simplified forum for GST dispute resolution.

Unlocking Wellness: How GST Cuts are Revolutionizing Indian Healthcare

September 25, 2025 600 Views 0 comment Print

New GST reforms make health and life insurance premiums cheaper by exempting the 18% tax. But industry faces challenges like inverted duty on drugs and input tax credit issues for insurers.

GST Rate Cut: Karnataka HC notes Optional Re-Stickering of Pre-Revision Stock

September 25, 2025 645 Views 0 comment Print

From Mandate to Choice: Karnataka HC Notes Centre’s Relaxation on Revised MRP After GST Cut Overview The Union Government has told the Karnataka High Court that re-stickered revised MRPs on unsold pre-22 September 2025 stock, following GST rate reductions, are now optional. A fresh advisory dated 18 September 2025 clarifies that manufacturers, packers, and importers […]

GST Implication on Hotel Industry due to Rate Rationalization in GST 2.0 Regime

September 25, 2025 9879 Views 5 comments Print

The GST Council has cut the rate on hotel accommodations under Rs.7,500 to 5% without ITC. This requires hotels to reverse existing Input Tax Credit.

GSTN Deadline: File Pending GST Returns Before 3-Year Expiry

September 25, 2025 7557 Views 0 comment Print

GSTN advises taxpayers to file all pending GSTR-1, GSTR-3B, and Annual Returns immediately; the portal will bar filing of returns older than three years starting November 2025.

GST Implication: Transfer of Development Rights

September 25, 2025 7710 Views 0 comment Print

This article explores the GST implications and legal challenges surrounding the transfer of development rights (TDR), including valuation rules and court judgments.

Can Export Duty be Imposed on Items Sold By Domestic Tariff To SEZ?

September 25, 2025 1428 Views 0 comment Print

The SEZ Act, 2005, prevails over the Customs Act, 1962, ensuring no export duty is levied on goods transferred from Domestic Tariff Area to Special Economic Zone units.

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