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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


Ex-Parte GST Assessment Quashed as Taxpayer Was Given Only One Day to Reply

Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...

June 12, 2026 24 Views 0 comment Print

Denial of Cross-Examination Not Fatal to GST Fraudulent ITC Proceedings: Madras HC

Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...

June 12, 2026 33 Views 0 comment Print

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 168 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 246 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 69 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 753 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 846 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


Healthcare Services Through Partner Hospital Eligible for GST Exemption: Karnataka HC

Goods and Services Tax : The High Court held that healthcare services remain exempt even when delivered through another hospital under a revenue-sharing ar...

June 12, 2026 9 Views 0 comment Print

FIR alleging non payment of dues in NCLT liquidation proceedings was quashed

Goods and Services Tax : FIR registered against officials and the liquidator of Punj Lloyd Ltd. (PLL), which alleged non‑payment of subcontractor d...

June 12, 2026 57 Views 0 comment Print

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 114 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 210 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 93 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 126 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 12165 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 642 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 4509 Views 0 comment Print


GST exempt on supply of Occupational Health Check-up service by hospital

May 23, 2022 6648 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]

Shop in Security Hold Area of Airport cannot be said to be located outside India

May 23, 2022 1311 Views 0 comment Print

Appellant’s shop in SHA cannot by any stretch of imagination be said to be located outside India. Instead, we find that the appellant’s shop is located within India, as defined under s2(56) of the CGST Act, 2017 read with s2 (27) of the Customs Act, 1962.

GST on supply of food items/newspapers in trains or at platforms

May 23, 2022 3348 Views 0 comment Print

In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under […]

GST appellate authority cannot condone beyond prescribed period

May 23, 2022 1380 Views 0 comment Print

AAAR, Delhi in In re Indian Institute of Corporate Affairs held that the delay in filing an appeal beyond prescribed limit can’t be condoned

GST exempt on supply of Occupation Health Check­up Service

May 23, 2022 3336 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) AAAR held that supply of Occupation Health Check­up Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health […]

Govt allows use of Empty containers returning from Bangladesh via rail route for export goods

May 23, 2022 1197 Views 0 comment Print

In a move to further facilitate trade from our eastern borders, it has been decided that empty containers returning from Bangladesh via the rail route, may be utilized to carry export goods of Bangladesh to India through the Petrapole-Benapole and the Gede-Darshana Land Customs Stations.

Supreme Court’s Gavel Strikes – No GST on Ocean freight under RCM in CIF contract – Part II

May 22, 2022 4824 Views 0 comment Print

Understanding the Supreme Courts decision on GST on ocean freight under RCM in CIF contracts. Learn about the legal background and implications.

Supreme Court’s Gavel Strikes – No GST on Ocean freight under RCM in CIF contract – Part I

May 22, 2022 5445 Views 0 comment Print

Understanding the recent Supreme Court decision on GST applicability in CIF contracts for ocean freight transportation – Part I

Representation against beyond law use of power by GST officer

May 22, 2022 7989 Views 0 comment Print

Beyond law use of power by GST officer to diffuse the objective of make in India and ease of doing business by creating tax terrorism.

Fake Invoices and Fraudulent Input Tax Credit under GST

May 22, 2022 52362 Views 0 comment Print

Uncover the impact of fake invoices and fraudulent input tax credit under GST. Discover how this issue can damage the economy in the long run.

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