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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 198 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 192 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 60 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 243 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 165 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 1050 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 930 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


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 114 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 81 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 264 Views 0 comment Print

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 159 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 12720 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


GST: HC stays summon issued without application of mind

March 25, 2021 2580 Views 0 comment Print

Delhi HC stays proceedings in Ankit Bindal’s case, citing vague summons seeking self-incriminating material. Next hearing on 12/04/2021.

Financial Year End Checklist – Income Tax & GST

March 25, 2021 19704 Views 1 comment Print

Since we have the financial year as April to March in India, March end is always known to be a bustling for the tax professionals and businesses. What is it exactly that brings so much of hassle for all of us? This article lists down the activities that are to be complied with before 31st […]

GST Taxpayer? – 8 Important things to do before  the new Financial Year begins

March 25, 2021 45429 Views 7 comments Print

A GST taxpayer is required to keep the following in mind at the beginning of the FY 2021-22. 1. The functionality to opt for composition scheme has been made available for FY 2021-22 in the dashboard of taxpayers at GST Common Portal. The eligible taxpayers, who wish to avail the composition scheme from FY 2021-22 […]

Challenge to ‘search action’ at business premises dismissed by High Court citing presence of ‘reason to believe’

March 25, 2021 1431 Views 0 comment Print

The Hon’ble Delhi High Court in RCI Industries and Technologies Ltd. v. Commissioner DGST Delhi & Ors. [W.P.(C) 121/2021 decided on January 7, 2021] dismissed the writ application filed to impugn the search action at the business premises on the ground that there are ‘reasons to believe’ to inspect and search the business premises by […]

Personal hearing to taxpayer must before cancellation of GST Registration: HC

March 25, 2021 16209 Views 1 comment Print

High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order.

Economy and GST – Random Thoughts

March 25, 2021 5244 Views 0 comment Print

The ongoing Budget session of Parliament recommenced its second phase from 9th March, 2021. However, it is likely to conclude early ahead of state polls which are from 27th March, 2021. Finance Bill, 2021 was debated in Parliament on 22.03.2021 in Lok Sabha and 24.03.2021 in Rajya Sabha which has been passed by both the […]

GST: Consider lifting of Provisional Attachment of Bank accounts: HC

March 25, 2021 1611 Views 0 comment Print

Senior Intelligence Officer Vs KPN Travels India Ltd. (Madras High Court) Learned counsel for the first respondent would submit that by attaching all 14 bank accounts, the business operations of the first respondent have been absolutely crippled and they are unable to pay salaries, discharge creditors, etc.  In the light of the above, we direct […]

Garnishee Notice cannot be issued when appeal is pending & pre-deposit is paid

March 25, 2021 1797 Views 0 comment Print

NG Gadhiya Vs State of Jharkhand & Others (Jharkhand High Court) Considering the facts and circumstances of the case and in view of the specific provision of sub-Sections 6 & 7 of Section 107 of the JGST Act and in view of the admitted position that the subsequent garnishee notices dated 15.01.2021 covers both the […]

GST on erection, commissioning & installation of waste-water pre-treatment plant

March 25, 2021 15936 Views 1 comment Print

In re Arvind Envisol Limited (GST AAR Karnataka) Whether the service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No.11/2017 Central Tax (rate) Dated: 28/06/2017? The service of supply, erection, commissioning and installation of waste-water pre-treatment […]

GST on Retrofitting works for strengthening NPKRR Maaligai etc.

March 25, 2021 1581 Views 0 comment Print

In re PSK Engineering Construction & Co. (GST AAR Tamilnadu) 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai?  The rate of […]

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