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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


Question on claim of ITC on Common Services falls under Section 97(2)(d)

July 9, 2022 924 Views 0 comment Print

The question ‘Whether ITC can be claimed on common services which arc utilized for both taxable as well as exempted supplies?’ is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGST Act.

GST payable on selling of land after undertaking development activities

July 9, 2022 1521 Views 0 comment Print

AAAR held that activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street light etc. is liable to GST.

Major changes in GSTR 3B reporting and filing

July 9, 2022 55374 Views 0 comment Print

Stay updated on major changes in GSTR 3B reporting and filing. Learn about new tables, amendments in ITC reporting, and guidelines issued by CBIC.

Revised formula to claim refund of ITC in case of Inverted Duty Structure

July 9, 2022 195384 Views 1 comment Print

Understand the revised formula for claiming ITC refund in case of Inverted Duty Structure under GST. Learn about recent amendments for a simplified approach.

Summary of circular No. 170/02/2022-GST to 172/02/2022-GST

July 9, 2022 20463 Views 0 comment Print

Explore key updates from Circular No. 170/02/2022-GST to 172/02/2022-GST, covering details on inter-State supplies, ITC availed, reversals, and provisions under section 17(5) of CGST Act. Stay informed on GST compliance changes.

Summary of GST notification 09/2022 to 14/2022 central tax

July 9, 2022 9426 Views 0 comment Print

Summary of GST notification 09/2022 to 14/2022 central tax: Learn about the rules for transferring tax amounts and the consequences of wrongly availing and utilizing ITC.

Negative balance in cash ledgers of composition taxpayers nullified

July 8, 2022 6300 Views 0 comment Print

The government has now decided that the negative balance in the cash ledgers of such taxpayers should be nullified. Accordingly, the negative balance has been nullified.

Summary of SCN in Form DRC-01 is not a substitute of SCN U/s. 74(1)

July 8, 2022 8985 Views 0 comment Print

As per Rule 142(1)(a) of the JGST Rules, the summary of show cause notice has to be issued electronically to keep track of the proceeding initiated against the registered persona whereas a show cause notice need not necessarily be issued electronically.

What is Goods and Services Tax Network (GSTN)

July 8, 2022 8712 Views 0 comment Print

Understanding the role of Goods and Services Tax Network (GSTN) in the implementation of the GST system and its impact on taxpayers.

First step to cover Healthcare Services under GST…!

July 8, 2022 2619 Views 0 comment Print

Uncover the impact of proposed GST changes on healthcare services. Explore room rent taxation implications for hospitals and consumers. Stay informed!

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