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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 1665 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 198 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 396 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 2235 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 381 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 2451 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 18450 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 966 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 138 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 69 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 93 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 81 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 2403 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 6486 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 12309 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 3195 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


50th GST Council Meeting: Major Takeaways

July 13, 2023 2055 Views 1 comment Print

Explore key decisions from the 50th GST Council meeting on tax rates, administrative measures, and exemptions. Stay informed on GST updates and recommendations for smoother compliance.

GST exempt on Services by University of Calicut to its affiliated colleges & students

July 13, 2023 2331 Views 0 comment Print

GST implications for services provided by a university to its affiliated colleges & Students. Learn about ruling by GST AAR Kerala, stating applicability of GST and exemption under Notification No. 12/2017-Central Tax (Rate).

GST Rates on Marine Vessel Parts and Replacement

July 13, 2023 3243 Views 0 comment Print

Understand the tax rates and rulings for marine vessel parts, replacement during warranty periods, and input tax credit eligibility under GST. Read the rulings provided by GST AAR Kerala in the case of S. Radhakrishnan, Bright Metal Works.

‘Dhathri Dahasamani’ classifiable under Heading 21039040 & 12% GST Payable

July 13, 2023 1455 Views 0 comment Print

Explore the GST classification of Dhathri Dahasamani as per the recent ruling by AAR Kerala in 2024. Understand the implications and tax rates under GST Notification No. 01/2017.

GST on payment to Govt for change of description of land from wetland to ordinary land

July 13, 2023 3366 Views 0 comment Print

Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.

Admissibility of ITC on Government Payments via Book Adjustment

July 13, 2023 2073 Views 0 comment Print

 Whether net off of receivables of one GSTIN by another GSTIN of the same company or net-off of receivables with payables of supplier of goods/service would amount to payment to the vendor meeting the compliance requirements of Section 16(4) of CGST Act, 2017.

Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

July 13, 2023 702 Views 0 comment Print

Explore the GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.

GST on Revenue Share from Educational Institution & Interest-Free Refundable Deposit

July 13, 2023 2556 Views 0 comment Print

GST AAR Kerala ruling on Choice Foundation’s revenue share from educational venture and exemption of GST on interest-free deposits. Clarifies GST applicability on transactions under CGST/KSGST Acts and Notifications 11/2017 and 12/2017.

GST not exempt on Construction of Jetty for Indian Coast Guard

July 13, 2023 1230 Views 0 comment Print

GST AAR Kerala clarifies Cochin Port Trust’s construction services for Indian Navy as ‘Works Contract’, ineligible for exemption under Notification No.12/2017, but qualifies for 12% GST rate under Notification No. 24/2017 until 17.07.2022.

Construction of Jetty for Indian Navy is work contract & not exempt from GST

July 13, 2023 1101 Views 0 comment Print

Construction of Jetty for Indian Navy as per MoU falls within the ambit of Works Contract’ as defined In Section 2 (119) of the CGST Act, 2017,

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