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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 135 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 90 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 222 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 936 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 651 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 111 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 11388 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 6510 Views 0 comment Print


Latest Judiciary


Bombay HC Restores GST Registration as Returns Were Missed During COVID

Goods and Services Tax : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...

July 3, 2026 33 Views 0 comment Print

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 63 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 219 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 90 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 123 Views 0 comment Print


Latest Notifications


Mandatory Capture of Ship-to Field & Voluntary Closure of E-Way Bill: FAQs

Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...

July 3, 2026 300 Views 0 comment Print

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 5841 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 477 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 8856 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


GST Paid on Intra-State or Inter-State Supply Later Held Wrong: Refund & Time Limit

August 4, 2025 7635 Views 2 comments Print

Learn about GST refund eligibility under Section 77 of the CGST Act and Section 19 of the IGST Act for tax paid on misclassified intra-State and inter-State supplies.

Phantom Rule: PAN-Linked Mobile/Email OTP Verification for GST – Law vs. Reality

August 4, 2025 1890 Views 0 comment Print

Notification No. 26/2022 requires GST registration to use PAN-linked contacts, but the GST portal has not implemented this rule. This article explains the discrepancy and its implications.

How to Establish a Branch Office in India by a Foreign Company: Step-by-Step Guide

August 4, 2025 3087 Views 1 comment Print

Learn the process for a foreign company to open a Branch Office in India. This guide covers eligibility, permitted activities, and required compliance steps.

Analysis of Notifications & Circulars for Week ending 3rd August 2025

August 4, 2025 4947 Views 0 comment Print

Weekly summary of Indian regulatory updates. Covers CBDT’s tax rule changes, key GST rulings, SEBI’s new accessibility mandate, and RBI’s AIF investment directions.

कानूनी अधिकार के बिना जीएसटी संग्रह नहीं किया जाएगा

August 4, 2025 1080 Views 0 comment Print

जानें क्यों जीएसटी अधिकारियों द्वारा DRC-03 के माध्यम से दबाव डालकर कर वसूलना गैरकानूनी है। न्यायालय ने संविधान के अनुच्छेद 265 का हवाला देते हुए अवैध कर संग्रह को रोका।

Non-provision of minimum time to reply against GST MOV-07 notice is breach of principles of natural justice

August 4, 2025 1677 Views 0 comment Print

Gujarat High Court held that not providing seven days time for filing of reply against notice in Form GST MOV-07 and passing of the impugned order u/s. 129(3) of the CGST Act amounts to flagrant breach of principles of natural justice. Accordingly, writ allowed.

Section 75(5) of CGST Act doesn’t mandate providing mandatory three adjournments

August 4, 2025 1179 Views 0 comment Print

Delhi High Court held that provisions of section 75(5) of the CGST Act cannot be interpreted in a manner that there has to mandatorily be a minimum of three adjournments afforded to every person. Accordingly, writ dismissed as not entertained.

GST assessment order passed even one day beyond statutory limitation is invalid

August 4, 2025 1716 Views 0 comment Print

Telangana High Court rules GST assessment order passed one day beyond statutory limitation period is null and void, setting aside the demand.

GST Refund Denial U/s. 16(4) Set Aside Due to Retrospective Section 16(5) Insertion

August 4, 2025 1497 Views 0 comment Print

Calcutta High Court quashes a GST refund denial, citing a retrospective law that extends the time limit for claiming input tax credit for initial years.

Denial of cross-examination in GST case violates principles of natural justice

August 4, 2025 1662 Views 0 comment Print

A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and invalidates the adjudication.

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