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GST

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 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 144 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 120 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 207 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 348 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 135 Views 0 comment Print


Latest News


Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 432 Views 0 comment Print

Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 288 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 2985 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 834 Views 0 comment Print

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 5247 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 42 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 54 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 57 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 183 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 108 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 10764 Views 0 comment Print

IBBI Mandates GST Returns & E-Way Bills for Operational Creditors Filing Section 9 Cases

Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...

June 4, 2026 378 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 630 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4386 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18396 Views 0 comment Print


Delhi HC Modifies GST Registration Cancellation Date for Prem Enterprises

February 14, 2024 711 Views 0 comment Print

Delhi High Court modifies GST registration cancellation order retrospectively, citing lack of valid reasons. Understand the implications for taxpayers in this detailed analysis.

Allahabad HC Remands Matter: GST Refund Cancellation Without Hearing

February 14, 2024 825 Views 0 comment Print

Allahabad High Court remands matter of GST refund cancellation, citing denial of opportunity for hearing; details of the case and court’s ruling explained.

Personal Hearing Mandatory for Adverse Orders under GST: Bombay HC

February 14, 2024 3282 Views 0 comment Print

Bombay High Court quashes CGST order, mandates personal hearing under Section 75(4). Detailed analysis of the case and implications.

Madras HC Orders Unblocking of ITC under Rule 86A for Lack of Written Reasons

February 14, 2024 2610 Views 0 comment Print

Explore the Madras High Court’s ruling in Tvl. J.M. Traders vs Deputy Commissioner case. Learn about Input Tax Credit block, Rule 86A, and implications for taxpayers.

Section 129 of CGST Act not invocable for mere non-production of delivery challan: Uttarakhand HC

February 14, 2024 3402 Views 0 comment Print

Uttarakhand High Court held that invocation of proceedings u/s. 129 of the Central Goods and Services Tax Act, 2017 for minor infraction i.e. for not carrying any delivery challan unjustified as there is no intention to evade tax.

Gauhati HC Grants Interim Stay on ITC Reversal Notice: Surya Business Pvt Ltd Case

February 14, 2024 1671 Views 0 comment Print

Gauhati High Court grants interim stay on show cause notice seeking ITC reversal for Surya Business Pvt Ltd, citing valid tax invoices and payments made to supplier.

E-way bill generated between detention & seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious

February 14, 2024 1995 Views 0 comment Print

Explore the critical distinction between technical errors and tax evasion intent in taxation, emphasizing fair penalty imposition in E-way bill cases.

IPC & CGST Act: Witnesses & Incarceration Duration Considered in Bail Granting

February 14, 2024 585 Views 0 comment Print

Explore Praveen Kumar’s case vs. State of Haryana in Punjab and Haryana High Court, analyzing bail granted based on witness count and incarceration duration. Understand the legal provisions and implications

Hostel and Accommodation with Food Service: Taxed at 9% CGST

February 14, 2024 2943 Views 0 comment Print

Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for […]

Reassess GST Disallowance under Section 43B based on actual payment dates: ITAT Pune

February 14, 2024 2436 Views 0 comment Print

ITAT Pune orders re-examination of GST disallowance for Sharp Aluminium, emphasizing correct assessment based on actual GST payment dates.

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