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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 168 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 126 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 219 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 369 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 141 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 486 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 2988 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 51 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 249 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 11127 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 4392 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 18402 Views 0 comment Print


GST Demand Notice cannot be enforced during pendency of Stay Application

November 25, 2023 2313 Views 0 comment Print

Kerala HC disposed of writ petition directing Revenue Department to process Stay Application in one month without enforcing Demand Notice during pendency. Mathew Scaria v. Deputy Commissioner case under KGST Act.

GSTN Advisory: Act on Reclaimed ITC Reversals by November 30, 2023

November 25, 2023 4731 Views 0 comment Print

Understand the new Electronic Credit and Re-claimed Statement feature, reporting obligations, and reconciliation procedures. Key dates: November 30, 2023, for reporting and December 31, 2023, for amendments.

GST: Whether Baby Finally Out of the Cradle ? (Analysis With Respect to the Success Till Date , Loopholes And Way Forward)

November 25, 2023 2127 Views 0 comment Print

GST Analysis: Get insights on the success till date, loopholes and way foreword in this analysis of Goods and Service Tax

CGST Rule 37A: Reversal & re-availing of Input Tax Credit

November 25, 2023 13770 Views 9 comments Print

Dive into implications of CGST Rule 37A on input tax credit reversal. Learn process, time limits, and consequences for recipients and suppliers.

Section 54(1) Time Limit for GST Refund: Directory, Not Mandatory

November 25, 2023 6828 Views 0 comment Print

Explore Lenovo vs Joint Commissioner GST case on Section 54(1) time limits for GST refund. Detailed analysis of rejection and mismatch issues.

High court reduces GST Penalty from Rs. 56,00,952 to Rs. 10000

November 25, 2023 107706 Views 0 comment Print

Allahabad High Court judgment reduces GST penalty from Rs. 56,00,952 to Rs. 10,000 in Clear Secured Services Pvt Ltd vs Commissioner case. Analysis and implications.

ASMT-10 Notice (Automated Return Scrutiny Module)

November 25, 2023 5136 Views 1 comment Print

Learn about the ASMT-10 notice & automated return scrutiny of CBIC & ACES-GST. How to work with the new module for GST returns FY19-20 compliance?

Basics of GSTR-9 & GSTR-9C

November 25, 2023 5823 Views 0 comment Print

Amidst this dynamic tax framework, GSTR-9 and GSTR-9C play crucial roles in ensuring compliance and transparency. Understanding these forms is essential for businesses operating under the GST system.

ITC availability in case of JDA Real Estate Transactions

November 25, 2023 6864 Views 0 comment Print

When it comes to GST, JDAs can be complex due to the different roles and responsibilities of the parties involved. One of the key aspects to consider is the availability of Input Tax Credit (ITC) for GST paid on inputs and input services.

The saga of “Voluntary Payment” in GST: DRC-03

November 25, 2023 13395 Views 0 comment Print

Article explains complexities of ‘Voluntary Payment’ in GST through DRC-03. Explore blurred lines between self-assessment and legality, dissecting implications and predicting the imminent overhaul of this tax saga.

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