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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


GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...

June 12, 2026 132 Views 0 comment Print

Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 216 Views 0 comment Print

GST in India: Shift toward Destination based Taxation

Goods and Services Tax : GST allocates tax revenue to the state where goods and services are consumed rather than produced. The key takeaway is that strong...

June 12, 2026 45 Views 0 comment Print

Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 1950 Views 0 comment Print

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 348 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 723 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 303 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 3003 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 840 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 5277 Views 1 comment Print


Latest Judiciary


ITC Cannot Be Denied Solely for Absence of Lorry Receipts & Weighment Slips: Madras HC

Goods and Services Tax : The issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite...

June 12, 2026 90 Views 0 comment Print

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 177 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 90 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 129 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 486 Views 0 comment Print


Latest Notifications


GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 102 Views 0 comment Print

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 12105 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 639 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 4491 Views 0 comment Print


Circular no. 125/44/2019-GST not apply to manually filed refund application

September 17, 2022 31902 Views 0 comment Print

Held that circular no. 125/44/2019-GST dated 18th November 2019 shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually.

GST registration cannot be granted on disputed premise

September 17, 2022 2694 Views 0 comment Print

Held that the license under the Act or registration under the GST Act cannot be renewed/ granted due to the fact that the subject premise is under dispute between two persons

Mixed and Composite Supply under CGST Act, 2017

September 16, 2022 19026 Views 0 comment Print

With the introduction of GST as a means of Indirect Taxation, collection by means of multiple taxation was done away and a new uniform system was put into place. However, many a times when two or more goods are sold in a combination, a situation arises wherein it gets difficult to understand what tax rate needs to be applied. In order to overcome this, the CGST Act, 2017 has introduced ‘composite supply’ and ‘mixed supply’.

HC Quashed detention order passed by non-jurisdictional authority

September 16, 2022 1506 Views 0 comment Print

HC quashed detention orders passed by non-jurisdictional authority i.e., Roving squad and directed assessee to forward all documents to concerned jurisdictional assessing officer, who shall take up the issue and decide the same.

Guidelines for Deductions & Deposits of TDS by DDOs Under GST Law

September 16, 2022 6363 Views 0 comment Print

In order to comply with the provisions of the said Act for the purpose of TDS, the following steps are required to be taken by the DDOs: A. Registration as Tax Deductors in the GST common portal. B. Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees. C. Deposit the TDS amount in to appropriate Government account(s). D. File tax Returns for TDS within the prescribed time limit.

Reporting of ITC Related Claims In Revised Table 4 of Form GSTR-3B

September 16, 2022 39276 Views 2 comments Print

Understand the recent changes in reporting Input Tax Credit (ITC) claims in GSTR-3B Table 4. Explore the revised format, capturing eligible and ineligible ITC, bifurcating reversals, and ensuring accurate fund settlement between Central and State Governments. Get insights on reporting eligible ITC under various categories, the bifurcation of ITC reversed, and crucial details for compliance. Stay informed on the net ITC available and other essential aspects. Ensure correct ITC reporting in accordance with the law for seamless compliance.

Transporter has right to seek release of conveyance under GST

September 16, 2022 2391 Views 0 comment Print

Held that while the owner or any person transporting the goods has been granted the right to seek release, the transporter has right to seek the release of conveyance alone.

GST: Detention proceedings cannot be transformed into confiscatory proceedings

September 16, 2022 2292 Views 0 comment Print

Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances.

Credit of items continued to be covered under excise law is not admissible in GST law

September 16, 2022 1002 Views 0 comment Print

Held that the credit which is admissible as input tax credit under the CGST Act can be availed as input tax credit. The quantum of credit which relates to the items which continued to be covered under the Central Excise Act would not be admissible as input tax credit under CGST Act.

GST on Government contract for Construction of Airport Terminal Building/Airport/Prison/Museum/Residential school complex

September 16, 2022 1893 Views 0 comment Print

In re KMV Projects Limited (GST AAR Karnataka) a. Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 . b. Works contract services executed to […]

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