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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 Registration Cancellation Requires Notice, Reasons & Objective Criteria

Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...

July 4, 2026 117 Views 0 comment Print

Role of Statement of Facts in GST Litigation Before Appellate Tribunal

Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...

July 4, 2026 174 Views 0 comment Print

Mandatory IMS Makes Invoice Review Critical to Protect ITC & Avoid GST Return Blocks

Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...

July 4, 2026 162 Views 0 comment Print

GST Refunds: Types, Application Process & Documents Required

Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...

July 4, 2026 213 Views 0 comment Print

GST’s Invoice Management System: A New Gatekeeper for ITC

Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...

July 4, 2026 240 Views 0 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 339 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 153 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 801 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 11670 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 6540 Views 0 comment Print


Latest Judiciary


Section 73 Assessment Orders Set Aside for Fresh Examination of SEZ RCM Claim: Madras HC

Goods and Services Tax : Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter o...

July 4, 2026 69 Views 0 comment Print

CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC

Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...

July 4, 2026 123 Views 0 comment Print

GST Appeal Cannot Be Dismissed on Hyper-Technical Limitation Grounds Despite Sufficient Cause: Calcutta HC

Goods and Services Tax : Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on...

July 4, 2026 69 Views 0 comment Print

GST Appeal Allowed Despite Delay Where Order Was Only Uploaded on Common Portal: Madras HC

Goods and Services Tax : Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an ef...

July 4, 2026 69 Views 0 comment Print

GST Refund Cannot Be Withheld Merely on Possibility of Future Appeal: Orissa HC

Goods and Services Tax : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...

July 4, 2026 78 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 3432 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 6693 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 618 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 9129 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 25, 2026 747 Views 0 comment Print


Analysis of Rule 86B of CGST Rule 2017: Restriction on ITC Utilisation

November 22, 2024 26637 Views 0 comment Print

Rule 86B of CGST mandates at least 1% of GST liability paid in cash to curb ITC misuse. Learn about its provisions, exceptions, and impact on taxpayers.

How to avail benefit of newly inserted section 16(5) of CGST Act, 2017?

November 22, 2024 45879 Views 4 comments Print

Understand the special procedures under Section 16(5) of the CGST Act, 2017, for rectifying ITC claims. Learn eligibility, filing steps, and key clarifications.

Keeping refund order in abeyance merely on allegation of wrongful availment of ITC unjustified: Delhi HC

November 22, 2024 1191 Views 0 comment Print

Delhi High Court held that keeping in abeyance refund order by exercising powers conferred u/s. 108 of the CGST Act merely on the basis of intelligence regarding wrongful availment of ITC unjustified since pre-requisite conditions for invoking section 108 not satisfied.

Free Webinar: Invoice Management System from Oct 1, 2024 – Register Now

November 22, 2024 6639 Views 0 comment Print

Learn to manage GST invoices easily with the new IMS. Join our webinar on 24th Nov to improve ITC claims and error reduction. Register now!

How to file GSTR-3B with Invoice Management System (IMS)

November 22, 2024 6351 Views 5 comments Print

Learn how to file GSTR-3B using the Invoice Management System (IMS) for streamlined ITC claims. Follow detailed steps, reconciliations, and key precautions.

Bombay HC stays anti-profiteering re-investigation notice

November 22, 2024 810 Views 0 comment Print

Bombay High Court halts further action on anti-profiteering reinvestigation notice issued to Vital Developers Pvt. Ltd. until the petition’s final disposal.

Allahabad HC on Section 129(1)(b) Penalty Imposition vs. CBIC Clarification

November 22, 2024 843 Views 0 comment Print

Allahabad HC sets aside penalty under Section 129(1)(b), citing CBIC clarification for Section 129(1)(a). Case remanded for reconsideration within two weeks.

Special Procedure for Rectifying GST Orders -Section 148: ITC Relief

November 22, 2024 72390 Views 0 comment Print

Explore GST’s special procedure under Section 148 for rectifying ITC-related orders. Learn about amendments, rectification steps, and compliance guidelines.

Non-response due to technical glitches in GST portal accepted: Madras HC

November 21, 2024 1407 Views 0 comment Print

Madras High Court held that notice and order uploaded on GST portal were not responded due to several technical glitches in the GST portal and e-mechanism was new to the assessee. Accordingly, order set aside with direction to pay 25% of disputed tax.

Punjab & Haryana HC on GST Fraud: IPC & CGST Act Prosecution

November 21, 2024 2679 Views 0 comment Print

P&H HC rules IPC prosecution is not barred despite overlapping GST Act charges. Anticipatory bail granted in GST fraud case involving ₹25 crore ITC claims.

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