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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 207 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 393 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 522 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 72 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 69 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 87 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 285 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 11433 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 633 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


How to Effectively Handle a Show Cause Notice in GST

May 11, 2023 2964 Views 0 comment Print

When you receive a Show Cause Notice (SCN), take your time to carefully read and understand the allegations made against you. Make sure you know which legal provisions you are accused of contravening, and what specific actions or omissions are being questioned. Take note of the timeline and deadline for submitting your reply.

Section 107 of GST- 4 Months may be 121 or 122 days – HC

May 11, 2023 1854 Views 0 comment Print

Shri Ram Ply Product Vs Addl. Commissioner (Allahabad High Court) Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides that an appeal, against any decision or order passed under this Act or the State Goods and Services Tax Act by the adjudicating authority, may be filed before appellate authority within the […]

Eligibility to pay tax in instalments u/s 80 of GST Act – Recent HC Ruling

May 11, 2023 2373 Views 0 comment Print

HC ruled that petitioner is not eligible for benefit of payment of taxes in instalments as per Section 80 of GST Act in view of non-payment of due taxes as per returns filed.

फर्जी जीएसटी पंजीकरण के खिलाफ विशेष अखिल भारतीय अभियान पर आदेश की व्याख्या

May 11, 2023 10074 Views 0 comment Print

फर्जी जीएसटी पंजीकरण के खिलाफ विशेष अखिल भारतीय अभियान के संबंध में दिशा निर्देश की व्याख्या जीएसटी में फर्जी जीएसटी पंजीकरण के संबंध में प्रधान आयुक्त जीएसटी द्वारा एक अखिल भारतीय अभियान करने के संबंध में एक दिशा निर्देश संख्या 01/2023 /जीएसटी /दिनांक 4 मई 2023 जारी किया है । जो देश के सभी प्रधान […]

Instructions to Prevent Fake Taxpayers and Bogus Invoicing under GST

May 10, 2023 7080 Views 0 comment Print

Instructions to ensure careful handling of registration, cancellation, and revocation of registration processes for fake taxpayers under GST system

Department directed to issue ‘C forms’ for inter-sate purchase of High Speed Diesel Oil

May 10, 2023 2097 Views 0 comment Print

Madras High Court directed department to issue ‘C forms’ under the Central Sales Tax, 1956 for inter-state purchase of High Speed Diesel Oil.

Mere transfer of right to use any goods or transfer of goods to be used in works not amounts to ‘sale’

May 10, 2023 2550 Views 0 comment Print

Jammu and Kashmir High Court held that mere transfer of right to use any goods or even transfer of goods to be used in works or not shall not be a ‘sale’ unless it is supported by consideration.

HC directs restoration of appeal on deposit of pre-deposit amount under Section 35F of Central Excise Tax, 1944

May 10, 2023 1134 Views 0 comment Print

Active Ads Vs State of West Bengal & Ors. (Calcutta High Court) HC find that this matter does not warrant to be heard on affidavits. The appeal was dismissed only on the ground of failure of the petitioner to make the pre-deposit. Taking a lenient view as to the default as the same will non-suit […]

Rate of state tax can exceed limits prescribed by CST on Gutkha & pan masala

May 10, 2023 1461 Views 0 comment Print

Supreme Court held that the rate of local tax can exceed the limits under the Central Sales Tax Act, 1956 on gutkha and pan masala.

GST: HC refuses to remand the matter to AO as alternative remedy available

May 10, 2023 684 Views 0 comment Print

Sourav Satapathy Vs Commissioner of CT & GST (Orissa High Court) Court finds that the petitioner has approached this Court challenging the demands raised by the authority vide Annexure-7 and Annexure-8. The contention of the petitioner is that he has already paid the amount vide Annexure-5 series. If the contention of the petitioner, that he […]

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