Follow Us:

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 918 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 150 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 108 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 60 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 5709 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 462 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 8841 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 Audit Without Section 65(3) Notice Is Invalid: HP HC

September 15, 2025 1152 Views 0 comment Print

HP High Court stays a GST audit against Saboo Tor Pvt. Ltd., citing the state’s failure to issue the mandatory 15-day pre-audit notice as required by Section 65(3) of the GST Act.

ITC on IGST for Imports Allowed Despite Deferred Payment Beyond 180 Days

September 15, 2025 2349 Views 0 comment Print

The Gujarat Authority for Advance Ruling (AAR) addresses whether Input Tax Credit (ITC) on imported goods must be reversed if payment to the foreign supplier is made after 180 days, but within FEMA and RBI guidelines.

GST Exemption on Ancillary Electricity Transmission Services: Gujarat AAR Clarifies

September 15, 2025 1245 Views 0 comment Print

Gujarat AAR rules that charges for deposit works like constructing transmission infrastructure are exempt from GST under Entry 25A, effective Oct 10, 2024. Understand the implications for electricity utilities.

5% GST on Export of Pre-Packaged & Labelled Rice up to 25kg: AAR Gujarat

September 15, 2025 1137 Views 0 comment Print

Gujarat AAR clarifies GST rates on pre-packaged rice exports. Rules on 5% IGST for direct exports and concessional 0.1% for ‘bill to ship to’ scenarios, subject to conditions.

Omission of GST Rules 89(4B) & 96(10) Lapses Pending Proceedings: Bombay HC

September 15, 2025 7773 Views 0 comment Print

Bombay High Court rules that the omission of CGST Rules 89(4B) and 96(10) without savings clauses leads to the lapse of pending show cause notices and orders.

GST Circular: Post-Sale Discount Treatment Clarified

September 15, 2025 6054 Views 1 comment Print

The CBIC circular clarifies how post-sale discounts affect GST, ITC, and promotional activities, providing guidance for manufacturers and dealers.

56th GST Council Meeting – Key Recommendations and Implications

September 15, 2025 2583 Views 0 comment Print

The 56th GST Council introduces major reforms, including rate changes, a GSTAT rollout, and new refund rules, impacting businesses and consumers nationwide.

Delhi HC Warns GST Officials: No Access to Advocates’ Computers Without Consent

September 15, 2025 5388 Views 0 comment Print

Delhi High Court cautions GST officials against accessing advocates’ computers without their consent and presence, upholding attorney-client privilege.

Reconciling E-Way Bill Data with GSTR-9C Turnover

September 14, 2025 8385 Views 0 comment Print

A guide to handling GST audit notices for mismatches between E-Way Bill data and GSTR-9C turnover. Learn how to prepare a reconciliation statement.

Claim of ITC in respect of delayed GSTR-3B allowed if return filed on or before 30.11.2021

September 13, 2025 1386 Views 0 comment Print

Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031