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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 99 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 114 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 192 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 312 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 363 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 831 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 36 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 51 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 48 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 138 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 102 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 10659 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 624 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 4383 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 18390 Views 0 comment Print


During GST Audit Proper Officer may initiate action under Section 73 or 74 of CGST Act

February 10, 2024 4395 Views 0 comment Print

Madras High Court dismisses ABT Ltd.’s writ petition, affirming GST audit’s role in detecting tax discrepancies under CGST Act, emphasizing legal compliance.

Anticipatory Bail can be granted to accused who acted on instructions of main accused

February 10, 2024 765 Views 0 comment Print

Delhi High Court sustains anticipatory bail for accused acting under main culprits directions in a significant GST evasion case, setting a legal precedent.

Key Guidelines for Finalizing Accounts: Income Tax & GST Compliance

February 10, 2024 14853 Views 1 comment Print

Discover essential considerations for finalizing books of accounts with our comprehensive guide on adhering to Income Tax and GST regulations effectively.

GST: No Substantive Changes Permitted in Orders by error rectification under Section 161

February 10, 2024 3552 Views 0 comment Print

The Calcutta High Court rules that substantive changes cannot be made under Section 161 of the CGST Act, supporting the integrity of original orders and limiting rectification to apparent errors.

GST Demand Notices: A Guide to Sections 73 and 74 of GST Act

February 9, 2024 7761 Views 0 comment Print

Understand the distinctions between Sections 73 and 74 of the GST Act, focusing on the procedures for handling inadvertent errors versus deliberate fraud, including notice issuance and penalties.

Kerala HC Upholds GST Registration Cancellation for Oleena Mahila Samajam

February 9, 2024 1077 Views 0 comment Print

Kerala High Court dismisses Mahila Samajam’s writ petition on GST registration cancellation for non-filing of returns, citing alternative legal remedies.

Kerala HC Directs Avail Alternate Remedies: KGST Act Assessment

February 9, 2024 636 Views 0 comment Print

Kerala High Court directs Ochanthuruth Service Cooperative Bank Ltd. to avail appellate remedies against the assessment order under the KGST Act.

GST & Interim Budget 2024: ISD Registration & penalty for non-registration of machines by tobacco manufacturer

February 9, 2024 1854 Views 0 comment Print

Discover the key GST updates from Interim Budget 2024, focusing on mandatory ISD registration and penalties for tobacco manufacturers’ non-compliance with machine registration.

GST Not Exempt on services for Loading and Unloading of Imported Pulses

February 9, 2024 2439 Views 0 comment Print

Discover why loading/unloading services for imported pulses like Toor, Whole Pulses, and Black Matpe don’t qualify for GST exemption under serial 54(e).

No ITC on construction expenses for immovable property, regardless of capitalization in books

February 9, 2024 5433 Views 0 comment Print

Explore the legal analysis of claiming ITC for warehouse construction costs and its impact on tax for renting services, based on a recent GST ruling.

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