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


Section 10, 11 and 12 of CGST Act, 2017

Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...

May 18, 2026 75 Views 0 comment Print

Is IMS a Boon or a Bane for Taxpayers?

Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...

May 18, 2026 114 Views 0 comment Print

Analysis of Notifications & Circulars for Week Ending 17th May 2026

CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...

May 18, 2026 471 Views 0 comment Print

GST ITC as a Vested Right: Why Bona Fide Purchasers Should Not Lose Credit

Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...

May 18, 2026 627 Views 0 comment Print

Day-to-Day GST Compliance for Service Providers: Invoices, ITC, Returns & Common Mistakes

Goods and Services Tax : This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies w...

May 18, 2026 75 Views 0 comment Print


Latest News


Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 4476 Views 1 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 804 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3324 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22815 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 816 Views 0 comment Print


Latest Judiciary


Bombay HC Allows Reconsideration of Manual GST Appeal Due to Missing DRC-07 on Portal

Goods and Services Tax : The Bombay High Court held that rejection of a manual GST appeal was unsustainable where DRC-07 was not available on the GST porta...

May 18, 2026 138 Views 0 comment Print

Gauhati HC Quashes GST Cancellation as Order Lacked Reasons Under FORM GST REG-19

Goods and Services Tax : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...

May 17, 2026 225 Views 0 comment Print

CESTAT Remands Appeal as Commissioner Ignored Affidavit Explaining Delay in Filing

Excise Duty : CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and ...

May 17, 2026 174 Views 0 comment Print

Bombay HC Quashes GST Order as Proceedings Were Initiated Against Amalgamated Entity

Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...

May 17, 2026 240 Views 0 comment Print

Patna HC Orders Hearing on Road Contract Payment & GST Dispute

Corporate Law : High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deduct...

May 17, 2026 177 Views 0 comment Print


Latest Notifications


GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 555 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 3285 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 294 Views 0 comment Print

GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 576 Views 0 comment Print

Gross and Net GST revenue collections for month of April, 2026

Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...

May 1, 2026 750 Views 0 comment Print


GST Case Law Compendium- April Edition

April 25, 2025 10842 Views 0 comment Print

Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, and writ petition maintainability.

Allahabad HC upholds extended time limit for passing UPGST order for FY 2017-18

April 25, 2025 708 Views 1 comment Print

Allahabad High Court examines if GST assessment for FY 2017-18 was time-barred, considering extensions to the limitation period.

GST on Resident Welfare Associations: Analysis of Indian Medical Association Judgment

April 25, 2025 6735 Views 0 comment Print

Kerala HC’s IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax frameworks.

5% IGST on Marine Engines & Spares for Fishing Boats: CAAR Mumbai

April 25, 2025 1374 Views 0 comment Print

CAAR Mumbai rules 5% IGST on imported marine engines, spares, and gearboxes exclusively for use in fishing vessels, citing GST circular and precedent.

Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

April 25, 2025 2298 Views 0 comment Print

This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party transactions.

GST notice Service through Portal Sufficient but Not Effective: Madras HC

April 24, 2025 8517 Views 0 comment Print

Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax officers to use alternate methods.

Refund on Zero-Rated Supplies Cannot Be Denied for Non-Inclusion of Services in Registration

April 24, 2025 930 Views 0 comment Print

Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provisions.

Can time barred GST appeal be condoned by Appellate Authority

April 24, 2025 3741 Views 0 comment Print

Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Supreme Court views.

Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

April 24, 2025 6270 Views 0 comment Print

GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your rights and safeguard your business from fraudulent claims.

RCM on Rent: A Subtle Trigger for Higher GST Late Filing Fees

April 24, 2025 2367 Views 0 comment Print

RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance costs.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031