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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


Analysis of Notifications and Circulars for Week Ending 19th April 2026

CA, CS, CMA : The update discusses GST rulings on ITC and refunds, income tax relief interpretations, and insolvency reforms. It also covers dis...

April 24, 2026 180 Views 0 comment Print

GST Recovery Against Legal Heir Invalid Without Prior Adjudication Under Law

Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...

April 24, 2026 33 Views 0 comment Print

Real Masterminds vs Soft Targets: What ₹1,825 Crore GST Scam Teaches Us

Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...

April 23, 2026 189 Views 0 comment Print

India’s Online Gaming Revolution; A Complete Guide to Promotion and Regulation of Online Gaming w.e.f May 1, 2026

Goods and Services Tax : The law prohibits all real-money online games regardless of skill, marking a major shift from earlier legal precedents and reshapi...

April 23, 2026 597 Views 0 comment Print

GST Billing Framework for Hotel / Resort with Restaurant declared as Specified Premises

Goods and Services Tax : The issue was classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as com...

April 23, 2026 297 Views 0 comment Print


Latest News


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 2313 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 18378 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 609 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 744 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 960 Views 1 comment Print


Latest Judiciary


No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing

Goods and Services Tax : The Court held that an SCN uploaded in the Additional Notices Tab without effective visibility denied the assessee a fair hearing,...

April 24, 2026 12 Views 0 comment Print

Late Fee applies for GSTR-9C Delay as It Forms Part of Annual Return: Madras HC

Goods and Services Tax : The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-...

April 24, 2026 3 Views 0 comment Print

GST Registration Revocation allowed After Tax Payment: Uttarakhand HC

Goods and Services Tax : The case addressed whether cancellation for non-filing of returns could be reversed. The court allowed revocation subject to filin...

April 24, 2026 36 Views 0 comment Print

Two GST Orders for Same Period Invalid: Madras HC Quashes One Assessment

Goods and Services Tax : The Court held that two assessment orders for the same discrepancies and tax period cannot coexist. It quashed one order and allow...

April 24, 2026 48 Views 0 comment Print

GST Not Applicable Due to Completed Auction Sale Before July 2017 despite delayed Payment

Goods and Services Tax : The court held that tax liability was fixed at the time of auction completion, prior to GST implementation. Delayed payment could ...

April 24, 2026 45 Views 0 comment Print


Latest Notifications


GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...

April 22, 2026 2271 Views 0 comment Print

CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 6336 Views 1 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 12246 Views 0 comment Print

Editing allowed in Appeal Pre-deposit Percentage Field in GST Portal

Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...

April 11, 2026 3189 Views 0 comment Print

GSTN Clarifies Appeal Rights Due to Incorrect NIL Demand in Adjudication Orders

Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...

April 3, 2026 552 Views 0 comment Print


Process Flow For Issuance of SCN under GST & Requirements Thereof

August 24, 2023 102078 Views 3 comments Print

Understand process of issuing show cause notices under Sec 73, 74, and Rule 142 of CGST Act for GST short payments. Flowchart and analysis provided.

SC to hear Revenue’s review petitions on taxability of duty-free shops

August 24, 2023 1695 Views 0 comment Print

Supreme Court review in Commissioner of CGST v. Flemingo Travel Retail reevaluates VAT exemption on duty-free shops at airports, allowing the appeal for further consideration.

ITC not eligible on services received in the form of transfer of rights in leasehold land owned by GIDC

August 24, 2023 5664 Views 0 comment Print

In re Bayer Vapi P. Ltd. (GST AAR Gujarat) Q. Whether the applicant is entitled to take ITC of the CGST & SGST paid by them on the services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC in favour of the applicant which […]

GST applicable on works contract service by land owner to prospective purchasers of apartments

August 24, 2023 7188 Views 0 comment Print

Explore applicability of GST on works contract services by landowners to apartment buyers, based on ruling of Vinod Kumari Goyal (GST AAR Karnataka).

GST on amount employees portion of canteen charges & ITC on canteen facility

August 24, 2023 3513 Views 0 comment Print

In re Eimco Elecon India Limited (GST AAR Gujarat) No ITC available for canteen expenses incurred for contract workers The AAR, Gujarat, in M/s. Eimco Elecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit (“ITC”) of GST on canteen facility provided to contract worker because […]

GST Implications on Gold Coins & White Goods Incentives

August 24, 2023 6684 Views 0 comment Print

Explore GST implications for Orient Cement Limited concerning gold coins and white goods issued to dealers upon achieving certain targets under CGST Act, 2017.

Monitoring IGST ITC Reversal: GSTR 3B SOP Guide

August 24, 2023 4317 Views 0 comment Print

Delve into SOP for overseeing ineligible IGST ITC reversals by taxpayers in GSTR 3B. This article sheds light on GST regulations, procedures, and examples.

E-Commerce Operators under GST: Guidelines, Compliance & Notifications

August 23, 2023 26196 Views 1 comment Print

Understand the concept of E-Commerce under GST, its compliance requirements, and recent notifications for E-Commerce operators in India.

Seizure memo in GST MOV-06 not sustained as authority failed to record finding on submission by petitioner

August 23, 2023 1263 Views 0 comment Print

Allahabad High Court held that seizure memo could not be sustained in the eye of law as authorities below have not recorded any findings with regard to submission of the petitioner with regard to that there was break down of the vehicle and the driver fell ill in the matter of e-way bill expiry.

Input tax credit (ITC): Conditions, challenges & Compliance in GST

August 23, 2023 4083 Views 0 comment Print

Explore ITC’s facets in GST – from conditions, proof responsibilities, to the importance of compliance. Dive deep into legal battles & expert suggestions.

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