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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


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 159 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 1623 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 321 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 156 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 330 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 693 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 5268 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 144 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 78 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 120 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 462 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 114 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 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 12039 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 4467 Views 0 comment Print


Kanakia Spaces Realty guilty of Profiteering in project ‘Kanakia Sevens’

August 31, 2022 2646 Views 0 comment Print

Meenal Gupta Vs Kanakia Spaces Reality Pvt. Ltd. (NAA) The present Report dated 31.08.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rue 129 (8) of the Coning Goods & Service Tax (CGST) Rules, 2017 In pursuance of Authority’s Interim Order no.15/2019 dated 19.11 […]

No Profiteering by ‘Sri Dutt Constructions’ in Project Garden Avenue K-4

August 31, 2022 1392 Views 0 comment Print

Milan Pankaj Kothari Vs Sri Dutt Constructions (NAA) The brief facts of the present case are that an application was filed before the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a Flat No. […]

GST Recovery proceedings initiation without notice is unsustainable

August 31, 2022 3963 Views 0 comment Print

HC Held that in the present case the department vide Form GST DRC-09 issued communication to the bank to recover the due from the petition u/s 79 without issuance of notice u/s 74(1) and without giving opportunity of being heard is not proper.

Commercial Credit Notes In GST- Is It a Service Rendered by Recipient?

August 30, 2022 36123 Views 0 comment Print

Understanding commercial credit notes in GST: when and how to issue them for post-sale discounts and non-GST transactions.

Payment of pre-deposit by debiting electronic credit ledger not allowable

August 30, 2022 4251 Views 0 comment Print

Held that mandatory deposit under section 35F of the Central Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under CGST Act.

Refund of service tax available as both service tax & GST paid on same transaction

August 30, 2022 1149 Views 0 comment Print

Held that undisputedly the appellant has made payment of both service tax and also GST. Further, service tax invoices were subsequently cancelled by issuing credit note. Hence, refund of service tax available to the assessee.

Rajasthan VAT: ITC Mismatch/Verification Date Extended to 31.10.2022

August 30, 2022 2379 Views 0 comment Print

Rajasthan VAT: ITC Mismatch/ Verification Date Extended from earlier 31.08.2022 to 31.10.2022. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated August 30, 2022 In exercise of the powers conferred by sub-section (2) of section 18 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), read with sub-section (2) of section 174 […]

Mapping of GST Refund to Un-Registered Persons (URP) in Karnataka

August 30, 2022 2568 Views 0 comment Print

In some of the cases, where tax and penalty has been paid by Un-Registered Persons (URP/ URD’s) based on the order of vigilance / enforcement authorities and the same was decided in favour of the URP/URD at the appellate authority (JCCT- Appeals)

Why it seems impossible to report accurate details in clause no. 44 of Form No. 3CD?

August 30, 2022 13572 Views 3 comments Print

Article explains Why it seems impossible to report accurate / reliable details in clause no. 44 of Form No. 3CD (Tax Audit Report)

VAT Act cannot be amended after Introduction of GST Act, 2017

August 30, 2022 3051 Views 0 comment Print

Value Added Tax (VAT) Act Cannot Be Amended After  Introduction Of CGST Act, 2017  – State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)

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