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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 93 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 228 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 942 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 654 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 153 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 42 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 126 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 468 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 5853 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 8859 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


Section 130 CGST Not Invokable for Excess Stock: Allahabad HC

July 5, 2025 921 Views 0 comment Print

The Allahabad High Court ruled that excess stock does not warrant proceedings under Section 130 of the CGST Act, affirming that Sections 73 and 74 apply. Orders were quashed, and refunds directed.

GST Refund Cannot Be Denied by Disregarding Binding HC Order where no stay or appeal is pending

July 5, 2025 1254 Views 0 comment Print

Delhi High Court rules GST refunds cannot be denied by disregarding a binding High Court order without a pending appeal or stay, directing prompt processing.

Monthly Automatic GSTR 2B And Books Reconciliation Excel Tool

July 4, 2025 17295 Views 8 comments Print

Are you tired of the painstaking, manual process of GST reconciliation? Do you spend hours cross-referencing your GSTR-3B ITC data with GSTR-2B, trying to pinpoint discrepancies? What if there was a simple, automated solution right within your familiar Excel environment?

Calcutta HC Mandates Electronic Communication of Deficiencies via GST Portal

July 4, 2025 669 Views 0 comment Print

Calcutta High Court emphasized that refund denials cannot be sustained unless deficiencies are effectively and electronically communicated to applicant via GST portal.

Retraction of Statements Made Before GST Officers: A Comprehensive Guide

July 4, 2025 14823 Views 1 comment Print

Understand the legal framework for retracting statements made to GST officers in India, including procedures, conditions for acceptance, and relevant judicial precedents.

GST Registration is Constitutional Right: Allahabad HC

July 4, 2025 1329 Views 0 comment Print

GST Registration as a Fundamental Constitutional Right: Judicial Safeguards Against Arbitrary Cancellation Abstract The Goods and Services Tax (GST) registration system in India has witnessed numerous instances of arbitrary cancellation by tax authorities, raising significant constitutional concerns. This article examines how GST registration constitutes a fundamental constitutional right under Articles 14, 19(1)(g), and 21 of […]

GST Assessment cannot be set-aside for failure update contact details: Allahabad HC

July 4, 2025 3492 Views 0 comment Print

Allahabad High Court ruled that a hotel’s failure to update GST contact details does not invalidate ex-parte assessment. Notices sent to registered email/mobile are valid service under GST Act Section 169. Petitioner directed to appellate remedy.

Whether Lawyers are liable to have a GST Registration?

July 4, 2025 38994 Views 1 comment Print

Explore the Goods and Services Tax (GST) framework for advocates, senior advocates, and law firms in India. Understand reverse charge, exemptions, and LLP treatment.

Key GST Judgments by Supreme Court and High Courts

July 4, 2025 9882 Views 0 comment Print

A summary of landmark GST judgments shaping ITC, refunds, jurisdiction, and procedural safeguards under GST by Supreme Court and High Courts in India.

Prima Facie GST Circular No. 3/3/2017 Lacks Legal Authority: Rajasthan HC

July 4, 2025 1116 Views 0 comment Print

The Rajasthan High Court maintained a stay order in Mohit Kirana Store vs. CBIC, questioning the legality of a circular delegating summons power under the GST Act.

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