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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


Format of Certificate of Non-Availment of ITC by Recipient of Goods

Goods and Services Tax : The article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit note...

June 12, 2026 237 Views 0 comment Print

Representation Against GST Action on Bona Fide Buyers in Karnataka

Goods and Services Tax : The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations...

June 12, 2026 204 Views 0 comment Print

Executive Summary – GSTAT Minutes of Meeting dated 10 June 2026

Goods and Services Tax : The GSTAT Committee has recommended sweeping changes to the GSTAT Procedure Rules, 2025 to simplify appeal filing and reduce techn...

June 12, 2026 78 Views 0 comment Print

Late Fee vs General Penalty: Has the Madras High Court Drawn a Line Between Delayed Filing and Non-Filing of Returns?

Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...

June 12, 2026 267 Views 0 comment Print

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 168 Views 0 comment Print


Latest News


CAAS Urges Responsible AI Use in GST Administration

CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...

June 12, 2026 1080 Views 0 comment Print

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 939 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 315 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 3018 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 852 Views 0 comment Print


Latest Judiciary


Anticipatory Bail Denied as Alleged GST Offence Was Bailable & Non-Cognizable

Goods and Services Tax : The Chhattisgarh High Court held that the alleged GST offence, involving liability below Rs. 5 crore, was non-cognizable under the...

June 13, 2026 15 Views 0 comment Print

Telangana HC Sets Aside GST Assessment Over Multiple SCNs for Same Period

Goods and Services Tax : The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicati...

June 12, 2026 120 Views 0 comment Print

Telangana HC Restores GST Appeal Rejected Over Pre-Deposit Technicality

Goods and Services Tax : The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not mad...

June 12, 2026 84 Views 0 comment Print

Telangana HC Allows Delayed GST Appeal After Bank Account Attachment

Goods and Services Tax : The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and s...

June 12, 2026 105 Views 0 comment Print

Madras HC Upholds both GST Late Fee & Penalty for Non-Filing of GSTR-9  

Goods and Services Tax : The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...

June 12, 2026 270 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 111 Views 0 comment Print

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 195 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 12771 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 384 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 645 Views 0 comment Print


Plastic Mechanical Liquid Dispense liable to 18% GST

April 8, 2021 1404 Views 0 comment Print

The imported plastic item namely Plastic Mechanical Liquid Dispenser shall be classified under Chapter sub-heading 3923.50 of the Customs Tariff Act, 1975 (51 of 1975). The said product is liable to GST at the rate of 18% (9% CGST + 9% SGST)?

GST @ 5% not applicable for facilities provided in self-owned marriage & party halls

April 7, 2021 32499 Views 0 comment Print

The AAR, Haryana in the matter of M/S. Jewel Classic Hotels Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/23, decided on June 25, 2020] held that the facilities for food catering, banquet etc. provided in self-owned marriage and party halls by separate entities under common ownership is not covered under ‘outdoor catering’ as per Notification No. 11/2017 […]

Taxpayer functionalities deployed on GST Portal in March 2021

April 7, 2021 2910 Views 0 comment Print

New Functionalities made available for Taxpayers on GST Portal in March, 2021 1 – Registration 1. Assignment of new applications of registration, in certain cases, with same PAN and in same State/ UT New registration applications of the applicants, whose previous application for registration were either rejected by Tax Officer or whose GSTIN was cancelled […]

GST registration cancellation for issue of invoice without supply of goods is valid

April 7, 2021 3234 Views 0 comment Print

Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court) Learned Single Judge came to the conclusion that a detailed enquiry was conducted by the Commercial Department Range Agra and that the fact regarding issuance of invoices/e-way bills without any transportation of physical goods came into picture, therefore, verification in […]

No GST to be paid during Search & Seizure unless accepted as GST liability

April 7, 2021 19011 Views 0 comment Print

The Hon’ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST & Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from the assessee during the investigation. Held that, merely because the […]

Relaxation to assessee whose GSTIN canceled during 15.3.2020 to 14.3.2021

April 7, 2021 62892 Views 2 comments Print

If any application for revocation of cancellation of Registration is already rejected on the ground of exceeding 30 days without considering the period from 15-03-2020 to 14-03-2021, the said tax payers may be requested to file an application again and orders passed on merits.

GST on pick-up charges paid to the owner / driver

April 7, 2021 5634 Views 0 comment Print

Do the pick-up charges paid to the owner / driver fall under GST rate of 5%? Yes, the pick-up service is incidental to the main service of transportation of passengers by radio taxi and hence the pick-up charges form part of the service of transportation of passengers by a radio taxi and hence the applicant is liable to pay GST @ 5%, on such pick-up charges.

QRMP Returns filing update for the quarter ending 31st March 2021

April 7, 2021 21255 Views 9 comments Print

I have made an attempt to compile the following information in respect of QRMP Returns schema as I find lot of members have lot of questions in respect of same. It is just an attempt by me to address some aspects of scheme for the benefits of all. Points to be considered while filing GSTR […]

Earthwork for mining development taxable @5%, constitutes ‘composite supply of works contract’

April 7, 2021 6231 Views 0 comment Print

Whether the services provided by the Applicant will be taxable @5% GST under the benefit of Serial No. 3(vii) of the Services Rate Notification as amended by NN 31/2017- CTR.

GST e-invoice/IRN System- FAQs

April 7, 2021 125511 Views 10 comments Print

What is e-invoicing? ‘e-invoicing’ means the invoice shall be prepared after obtaining an Invoice Reference Number (IRN) by uploading specified particulars (in FORM GST INV-01) on the notified Invoice Registration Portals (IRP).

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