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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 1491 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 180 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 360 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 2025 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 366 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 2439 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 18429 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 753 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 963 Views 1 comment Print


Latest Judiciary


Ex-Parte GST Order Set Aside Due to No Opportunity to Reply to Show Cause Notice

Goods and Services Tax : The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...

April 24, 2026 87 Views 0 comment Print

Composite GST Notice Invalid as Issued for Multiple Years: Kerala HC Quashes Proceedings

Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...

April 24, 2026 54 Views 0 comment Print

Gujarat HC Quashed GST Order Due to Denial of Section 75(4) Personal Hearing

Goods and Services Tax : The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The c...

April 24, 2026 81 Views 0 comment Print

GST Demand Upheld but Recovery Deferred Due to Pending Reimbursement from Government

Goods and Services Tax : The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from...

April 24, 2026 57 Views 0 comment Print

‘Authorized Operations’ Condition not applies for Pre-Oct 2023 SEZ Refund Claims: Bombay HC

Goods and Services Tax : The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was i...

April 24, 2026 78 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 2361 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 6450 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 12297 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


Person summoned u/s 69 of CGST Act, 2017 cannot invoke section 438 of Code of Criminal Procedure

July 24, 2023 4083 Views 0 comment Print

Supreme Court held that any person summoned under Section 69 of the CGST Act, 2017 for the purpose of recording the statements cannot invoke Section 438 of the Code of Criminal Procedure. The respondent should sought recourse by filing criminal application under Article 226 of the Constitution of India.

Taxability of services between distinct persons: What is the way forward: ISD or cross charge?

July 24, 2023 2829 Views 0 comment Print

Learn about taxability of services between distinct persons under GST. Understand ISD and cross charge mechanisms for distributing ITC. Future prospects explained.

WBGST Act: HC Dismisses Premature Appeal Against Preliminary Report

July 23, 2023 519 Views 0 comment Print

A noteworthy ruling from the Calcutta High Court upholds a preliminary report issued by the Deputy Commissioner of Revenue in the case of non-filing of an objection by Jac Olivol Products Private Limited, shedding light on critical nuances of the WBGST Act.

SC Confirms Allahabad HC Verdict on GST Goods Detention: Sleevco Traders Case

July 23, 2023 4905 Views 0 comment Print

SC upholds observations made by Allahabad HC, Once the valid document i.e. e-way bill and tax invoice, builty was accompanying with goods, therefore authorities ought not to have drag petitioner in unnecessary litigation.

No bar for prosecution under IPC merely because GST law prescribes punishment

July 23, 2023 1878 Views 0 comment Print

The Jharkhand High Court heard a petition seeking the quashing of a First Information Report (FIR) and the entire criminal proceeding against Mr. Anupam Kumar Pathak, proprietor of M/S Maa Mahamaya Enterprises, in connection with a case of Goods and Services Tax (GST) evasion.

Request for Lower GST Interest Rate – Business Concerns

July 23, 2023 4986 Views 1 comment Print

Advocates Tax Bar Association urges Finance Minister to reduce GST interest rate from 18% to 12% per annum. The letter emphasizes the strain on businesses, proposing a balanced approach for economic growth. Read the full text for insights into the association’s concerns and the potential impact of a reduced interest rate

Non-Constitution of GSTAT: Orissa HC Directs Payment of Entire Tax Demand

July 23, 2023 1287 Views 0 comment Print

The Orissa High Court dealt with a writ petition challenging the 1st appellate order passed by the Joint Commissioner of State Tax (Appeal), Jajpur Range, Odisha. The petitioner, Biswal Sales, sought to appeal the order, but the 2nd appellate tribunal had not been constituted yet.

Fake invoices & ineligible ITC: Bail Application Rejected by Sessions Court

July 23, 2023 1896 Views 0 comment Print

The bail application of Rajnish Jain, accused in a GST intelligence case involving fake invoices and ineligible input tax credit, has been rejected by the Sessions Judge in Meerut. The judge cited the seriousness of the charges and the gravity of the offense as reasons for the rejection.

GST: Investigating Another Assessee’s Records Doesn’t Equate to Proceedings Against Petitioner

July 22, 2023 921 Views 0 comment Print

Court dismissed petitioner’s argument that a show cause notice was invalid due to parallel investigations, noting the investigations concerned a different individual.

Kerala GST: Generation and quoting of a unique Reference Number (RFN)

July 22, 2023 918 Views 0 comment Print

he State Goods and Services Tax Department has introduced a new Reference Number (RFN) system to replace the existing Document Identification Number (DIN) for all communications issued to taxpayers and individuals. Circular No. 14/2023 provides guidelines for the implementation and exceptions to this new system. Circular No. 14/2023 highlights the transition from the DIN to […]

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