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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


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 Registration Requirement for a Liaison Office

February 25, 2025 4689 Views 0 comment Print

Summary: A liaison office (LO) functions solely as a communication bridge between a company’s head office and its stakeholders without engaging in commercial activities. Under the GST Act, registration is mandatory only when a taxable supply of goods or services is made from a location and the aggregate turnover exceeds the prescribed threshold. Section 23(1) […]

GST Appeal Process for Orders Awaiting Rectification: A Taxpayer’s Conundrum

February 25, 2025 10143 Views 2 comments Print

Explore the complexities of filing GST appeals when rectification applications are involved. Learn how conflicting timelines and rulings impact taxpayers’ rights.

CBIC Waives Late Fees for GSTR-9C Filings from FY 2017-18 to 2022-23

February 24, 2025 4161 Views 0 comment Print

CBIC offers a waiver of late fees for delayed GSTR-9C filings from FY 2017-18 to 2022-23. Act now to avoid penalties. Learn about GSTR-9 and GSTR-9C requirements.

Clerical Errors in E-Way Bills Not Grounds for Penalty: Allahabad HC

February 24, 2025 2604 Views 0 comment Print

Allahabad High Court rules that clerical errors in e-way bills do not justify penalties or seizures unless tax evasion is proven. Read more on the case details.

Weekly Newsletter from CBIC Chairman dated 24th February, 2025

February 24, 2025 474 Views 0 comment Print

Key updates on Indian Customs, including trade facilitation, GST awareness, sports events, and major enforcement actions on tax evasion and counterfeit goods.

जीएसटी एक्ट में ‘Track and Trace Mechanism’ क्या हैं?

February 24, 2025 2319 Views 0 comment Print

बजट 2025 में जीएसटी अधिनियम में ट्रैक एंड ट्रेस मैकेनिज्म जोड़ा गया, जिससे चिन्हित वस्तुओं की निगरानी और कर चोरी रोकने के लिए नई प्रणाली लागू होगी।

GST Compliance Checklist for FY 2024-25: Key Deadlines & Updates

February 24, 2025 32736 Views 1 comment Print

Stay updated on GST compliance for FY 2024-25. Key deadlines include LUT filing, GST Composition Scheme opt-in, QRMP changes, e-invoicing, ITC reconciliation, & more.

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

February 24, 2025 3318 Views 0 comment Print

Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply under the CGST Act.

Gauhati HC directs GST Registration Cancellation revocation on payment of dues

February 23, 2025 798 Views 0 comment Print

Gauhati High Court sets aside GST registration cancellation due to lack of notice and directs reconsideration under COVID-19 limitation extensions.

Gauhati HC Permits Offline GST Registration Restoration on tax Compliance

February 23, 2025 552 Views 0 comment Print

Gauhati High Court allows a GST defaulter to seek offline restoration of registration, subject to tax compliance under AGST Rules 2017.

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