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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 78 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 117 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 504 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 645 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 84 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 822 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 297 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


Penalty u/s. 129 of the CGST Act cannot be imposed for minor procedural breaches: Delhi HC

January 25, 2025 1731 Views 0 comment Print

Delhi High Court held that imposition of penalty under section 129 of the Central Goods and Services Tax Act, 2017 [CGST Act] for minor procedural breaches is unjustified. Accordingly, writ petition disposed of and penalty set aside.

Arrest in GST tax evasion matter without adequate reason to believe not justified: Bail granted

January 25, 2025 708 Views 0 comment Print

Gauhati High Court held that arrest of accused involved in evasion of GST by falsely claiming ITC during investigation without any reason to believe that accused will abscond or disobey summons not justified. Accordingly, accused released on interim bail.

GST Amnesty Scheme 2024: Filing Guide for SPL-02 Application

January 25, 2025 16104 Views 0 comment Print

Learn how to apply for the GST Amnesty Scheme 2024 using SPL-02. Step-by-step guide for waiving interest and penalties on GST demands under Section 73.

FAQ On Waiver of Late Fees on GSTR 9 And/or GSTR9C

January 25, 2025 19443 Views 4 comments Print

Explore FAQs on the waiver of late fees for GSTR-9 and GSTR-9C filings. Learn about deadlines, penalty waivers, and compliance for FY 2017-18 to 2022-23.

GST Impact on Hotel & Restaurant Services: 55th GST Council Recommendation

January 25, 2025 19173 Views 2 comments Print

Explore GST changes in the hotel and restaurant sector from April 2025. New rates, forms, and options for ITC aim to simplify taxation and enhance transparency.

CBIC Warns Against Fraudsters Issuing Fake GST Violation Summons

January 25, 2025 2046 Views 0 comment Print

CBIC alerts taxpayers to fake GST summons. Verify communications using the CBIC-DIN tool online. Report suspicious activity to DGGI or CGST offices immediately.

GST Registration Revocation Delay Condoned: Assessee Allowed to Restore by Paying Dues

January 25, 2025 801 Views 0 comment Print

Orissa HC directs OGST registration cancellation to be reconsidered, provided dues are cleared. Relief granted in line with Mohanty Enterprises judgment.

Chhattisgarh HC Directs GST Refund Processing of Government Contractors

January 25, 2025 474 Views 0 comment Print

Chhattisgarh High Court orders state authorities to verify and process GST refund claims for contracts awarded before 01.07.2017 within 90 days.

Government Contractor’s GST Representation Must Be Considered: Orissa HC

January 25, 2025 435 Views 0 comment Print

In the case Satyabrata Jena vs. State of Odisha & Others before the Orissa High Court, the petitioner, a government contractor, sought relief concerning outstanding payments due to changes in the tax regime from pre-GST to post-GST.

GST Notices Sent to Wrong Address Not Considered Properly Served, Even If Not Undelivered

January 25, 2025 1371 Views 0 comment Print

Bombay High Court quashes GST order for improper notice service to an incorrect address, remanding the case for re-adjudication.

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