Follow Us:

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 1986 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 261 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 549 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 2634 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 432 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 2499 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 18543 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 615 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 762 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 969 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 219 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 132 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 126 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 84 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 96 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 2496 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 6564 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 12318 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


Interest under the GST

March 30, 2023 28440 Views 3 comments Print

Learn about interest under GST as per Section 50 of the CGST Act, 2017, and Rule 88B of the CGST Rule, 2017. Explore circumstances, rates, and examples of interest levies for GST on sales and Input Tax Credit (ITC).

Sugarcane juice classifiable under tariff item 20098990 & 12% GST applicable

March 29, 2023 5901 Views 0 comment Print

In re Gobind Sugar Mills Limited (GST AAR Uttar Pradesh) Question 1. Classification of Sugar Cane Juice. Answer: Sugarcane juice is classifiable under chapter 20 and tariff item 20098990. Question 2. Rate of GST applicable on sale of Sugarcane Juice. Answer: Sugarcane Juice is taxable at a rate of 6% CGST & 6% SGST or […]

Generation and quoting of DIN on communications issued under GST

March 29, 2023 4116 Views 0 comment Print

Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons.

Data analytics, big data & Artificial Intelligence/Machine Learning in tax administration

March 29, 2023 1503 Views 0 comment Print

Both direct and indirect tax departments employ data analytics, big data and Artificial Intelligence/Machine Learning in tax administration to make it more effective, free of official discretion, business and taxpayers friendly The Government is using data analytics, big data and Artificial Intelligence/Machine Learning in tax administration to make it more effective, free of official discretion, […]

Prosecution in Dabba trading based on inadmissible piece of evidence is liable to be quashed

March 29, 2023 3996 Views 0 comment Print

Madras High Court held that confirmation of Dabba trading is based on inadmissible piece of evidence. Accordingly, prosecution becomes a futile exercise and hence quashed.

Weekly newsletter from Chairman, CBIC dated 29/03/2023

March 29, 2023 729 Views 0 comment Print

On the anti-smuggling side, the week gone by saw officers of Chennai Airport Customs, interdict two arriving passengers who were attempting to smuggle a De Braza Monkey, a Mantled Guereza and two Spider Monkeys. The animals were rescued and deported back to their originating country. Congratulations to the officers for an excellent detection.

Compliance Calendar April 2023

March 29, 2023 11844 Views 0 comment Print

Stay compliant in April 2023 Explore the statutory compliance calendar, covering Income Tax, GST, ESIC & EPFO Acts. Don’t miss important due dates.

GST exemption on manpower services to various Government

March 29, 2023 16077 Views 0 comment Print

In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat) Whether the appellant is liable to pay GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities? AAAR held the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various […]

GST rate on services by sub-sub-contractor to sub-contractor pertaining to irrigation, construction

March 29, 2023 32490 Views 0 comment Print

In re Shreeji Earth Movers (GST AAAR Gujarat) a) At what rate of tax the liability should be determined on services provided by appellant (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat? b) Under which head we should classify our services to execute […]

Transport of goods twice on sale e-way bill cannot be alleged on mere presumption 

March 29, 2023 2118 Views 0 comment Print

S.R. Sales Vs State Of U.P. And 3 Others (Allahabad High Court) HC find that this is a case where the authorities had proceeded merely on presumption that goods which were being transported from Birur (Karnataka) to Kanpur (U.P.) were in fact brought by the petitioner from Nagpur into the State of U.P. using two […]

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930