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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 519 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 11430 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


GST action points before closing financial statements of FY 2022-23

April 15, 2023 27513 Views 0 comment Print

Article enlist some of the important activities to be undertaken by taxpayers to ensure GST compliance and avoid scrutiny and litigation

Interpretation of term ‘so far as may be’ with context to GST Act, 2017

April 15, 2023 3420 Views 2 comments Print

The power granted under section 67(1) GST Act is restricted only to the place of business whereas the power under section 67(2) GST Act is applicable to any place. Power under section 67(2) GST Act, thus, is wider in scope.

Consider rectification of Apparent Error in application for GST Registration Cancellation: HC

April 15, 2023 1842 Views 0 comment Print

Bansal Steels Vs Commissioner, Central Goods and Service Tax (Delhi High Court) The petitioner had applied for cancellation of its GST registration for the first time on 04.12.2018 with effect from that date, stating that the reason for seeking such cancellation was that it had discontinued/closed its business. The said application was rejected by an […]

Section 112(8)(b) contemplate sum equal to 20% of remaining amount of tax in dispute: HC

April 15, 2023 1377 Views 0 comment Print

Kerala High Court recalls interim order in Sandeep’s review petition against State Tax Officer. Clarifies the correct interpretation of Section 112(8)(b).

Recent Updates In GST & Service Tax till 14th April 2023

April 15, 2023 36675 Views 0 comment Print

Stay updated on the latest developments in GST and Service Tax until April 14, 2023. Explore amendments, rate changes, collection figures, and regulatory updates for seamless compliance.

What is GST returns & types of GSTR

April 15, 2023 14595 Views 0 comment Print

Discover what GST returns are and explore the various types of GSTRs (Goods and Services Tax Returns) under the GST regime in India. Learn when to use each GSTR for seamless tax compliance.

Proper Officer to decide IGST Refund – HC disposes appeal as grievance of Petitioner redressed

April 15, 2023 1056 Views 0 comment Print

This Petition is pending for more than a year on a simple issue as to who is the Proper Authority to decide the Petitioner’s case / claim. According to the reply affidavit filed by the Deputy Commissioner of Customs – Respondent no.5, it is the Respondent no.4 who is the authority.

How to apply for GST Registration?

April 15, 2023 2580 Views 0 comment Print

Learn how to apply for GST registration online through the GST portal. Follow these steps to get your Goods and Services Tax Identification Number (GSTIN) hassle-free.

Licence for ‘IMFL Restaurant ON Shop’ cannot be rejected for mere non-filing of GST return

April 15, 2023 621 Views 0 comment Print

Galaxy Bar and Restaurant Vs State of Odisha and others (Orissa High Court) Aggrieved by the non-grant of a licence for an IMFL Restaurant ON Shop under the name and style as ‘Galaxy Bar and Restaurant at Nayagarh’, the Petitioner has filed the present writ petition seeking a direction to the Opposite Parties to process […]

Statutory benefit of stay u/s 112(9) of BGST Act is to be extended despite of non-constitution of Tribunal

April 15, 2023 1266 Views 0 comment Print

Patna High Court held that in case the petitioner makes deposit of a sum equal to 20% of the remaining amount of tax in dispute then the petitioner must be extended the statutory benefit of stay u/s. 112(9) of the Bihar Goods and Services Tax Act, 2017 (BGST Act) for he cannot be deprived of the benefit, due to non- constitution of the Tribunal.

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