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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 186 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 129 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 240 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 390 Views 1 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 150 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 513 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 291 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 2991 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 5250 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 57 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 60 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 69 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 279 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 11403 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 4404 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


Definitions Under Section 2 of CGST Act, 2017- Detailed Analysis

July 1, 2023 44493 Views 0 comment Print

Delve into the detailed analysis of CGST Act, 2017, Section 2 definitions, including actionable claim, address of delivery, address on record, adjudicating authority, agent, aggregate turnover, agriculturist, and appellate authority. Understand the legal nuances, significance, and implications of each definition for proper compliance with GST regulations.

An In-depth Exploration of Goods and Services Tax (GST) in India

July 1, 2023 2883 Views 0 comment Print

Understand complex world of GST with this detailed analysis. Discover its origin, benefits, implementation, dual nature, and impact on India’s economy.

Statutory Compliance Calendar for July, 2023

July 1, 2023 30798 Views 2 comments Print

Stay compliant with our Statutory Compliance Calendar for July 2023. Timely reminders for Income Tax, GST, ESIC, EPF, and more. Avoid penalties and ensure legal obligations are met.

Guidelines relating to tax on works contract executed prior and after 01.07.2017

July 1, 2023 1320 Views 0 comment Print

Karnataka High Court provided guidelines relating to applicability of tax on works executed prior to 01.07.2017 and works executed after 01.07.2017 in case of where work contract is executed between the petitioners and the State/ other Government agencies.

GST on Dermatology services

July 1, 2023 25752 Views 0 comment Print

Understand the GST implications on dermatology services. While clinical procedures fall under the exemption, cosmetic/aesthetic procedures and the sale of medicines are taxable. Learn about the threshold for GST registration and the considerations for dermatologists providing both clinical and aesthetic services.

6 Years of GST… GST is getting its momentum going…!!

July 1, 2023 2142 Views 0 comment Print

Explore the six-year journey of GST in India, its impact on the economy, and the challenges faced. Discover the benefits, including formalization of the economy and MSME integration, along with areas for improvement such as setting up the GST Tribunal and rationalizing tax rates.

Target Incentive received from Manufacturer not Trade discount but Marketing Service

June 30, 2023 1701 Views 0 comment Print

AAAR has dealt with the legal provisions in depth pertaining to valuation of supply and place of supply. In our view, it has correctly ruled so far as to state that ‘incentives’ do not tantamount to ‘trade discount’ and would be deemed as consideration for supply of services.

Goods and conveyance detained will be released upon payment of penalty and furnishing of a bank guarantee

June 30, 2023 1332 Views 0 comment Print

HC directed Revenue Authority to release goods on conditions that assessee deposits a certain amount of penalty towards tax in lieu of confiscation of conveyance and furnish bank guarantee in lieu of confiscation of goods.

Karnataka HC Directs Fresh Consideration of ITC Refund Claim Rejection

June 30, 2023 1251 Views 0 comment Print

Delve into the Karnataka High Court’s ruling on the extended limitation period for ITC refund claims, where the case of Hutti Gold Mines Company Ltd. Vs Union of India was examined.

Form DRC-01B – Managing Liability Differences in GST Returns

June 30, 2023 34863 Views 0 comment Print

Discover all you need to know about managing liability differences using Form DRC-01B. Understand the process, FAQs, and the implications of non-compliance on your GST returns.

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