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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 369 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 246 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 117 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 276 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 171 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 1143 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 954 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 3024 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


General GST Penalty 125 Set Aside as Specific Late Fee Was Already Prescribed: Madras HC

Goods and Services Tax : The Madras High Court held that Section 125 cannot be invoked where the GST law specifically provides for late fee under Section 4...

June 13, 2026 84 Views 0 comment Print

Gauhati HC Allows GST Registration Restoration as Taxpayer Agreed to File Pending Returns & Clear Dues

Goods and Services Tax : The Court directed authorities to consider restoration of GST registration where the taxpayer undertook to furnish pending returns...

June 13, 2026 63 Views 0 comment Print

MP HC Declines Writ Petition as GST Appellate Tribunal Is Now Functional

Goods and Services Tax : The Court held that once the GST Appellate Tribunal becomes operational, taxpayers must ordinarily pursue the statutory appellate ...

June 13, 2026 63 Views 0 comment Print

Kerala HC Quashes GST Notice as One Notice Was Issued for Two Financial Years

Goods and Services Tax : The Court held that a single show cause notice spanning different assessment years is legally unsustainable. Authorities were perm...

June 13, 2026 75 Views 0 comment Print

Allahabad HC Dismisses GST Writ as Statutory Appeal Limitation Had Expired

Goods and Services Tax : The Court refused to entertain a writ petition challenging a GST assessment order after the limitation period for filing a statuto...

June 13, 2026 69 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 123 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 207 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 12840 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


‘Micro Manipulator System’ classifiable under Chapter Heading 9018

February 11, 2021 930 Views 0 comment Print

In re Shivani Scientific Industries Pvt. Ltd. (GST AAAR Gujarat) (i) ‘Micro Manipulator System’ supplied by M/s. Shivani Scientific Industries Pvt. Ltd. is classifiable under Chapter Heading 9018 of the First Schedule to the Customs Tariff Act, 1975 as ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical […]

GST payable on Royalty to State Govt for Black Trap’ mined

February 11, 2021 3261 Views 0 comment Print

In re Raj Quarry Works (GST AAAR Gujarat) (i) The service received by the appellant M/s. Raj Quarry Works from the Government of Gujarat, whereby the appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric Ton of ‘Black Trap’ mined or a fixed amount per year, whichever […]

Relevance of Schedule II under GST after CGST (Amendment) Act, 2018

February 11, 2021 6882 Views 0 comment Print

The term ‘Supply’ mentioned in Section 7 (Scope of Supply) of the Central Goods and Service Tax Act, 2017 (CGST Act, 2017) had been amended retrospectively vide CGST (Amendment) Act, 2018 dated 30.08.2018 to exclude the activities listed in Schedule II from the inclusive definition of ‘Supply’. The clause (d) of sub-section 1 of Section […]

Person having network of 46 fake firms arrested in Fake GST ITC case

February 11, 2021 1137 Views 0 comment Print

In the ongoing drive against fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East, have unearthed a multi-layered network of fictitious firms being used by their operators to generate and pass on fake ITC.

Excel utility for preparation of GSTR 9 & GSTR 9C for FY 2019-20

February 11, 2021 32613 Views 2 comments Print

Excel utility for preparation of GSTR 9 (Annual Return) & GSTR 9C (Audit Report) for Financial Year 2019-20. File is Easy to use and contains three type of fields i.e those which user has to fill, those which will be automatically generated based on input by use and drop down list which user has to […]

Place of Supply under GST for Goods & Services

February 11, 2021 12723 Views 0 comment Print

Article explains Place of Supply under GST based on Nature of Supply of Goods & Services. Article is dividend in four parts & Explains Place of Supply under GST in respect of Goods, Place of Supply under GST in respect of Services, Place of Supply in Case of B2B and B2C Transactions and  Place of […]

GST on Sale of Goods outside India

February 11, 2021 23442 Views 1 comment Print

Article explains GST Implication related to Sale of Goods outside India with a Practical Case Study.  Article has considered Advance Ruling of AAR Maharashtra in the case of INA Bearing India Private Limited, in which applicant has raised the question that Whether the sale of goods, which are located outside India, would be liable to […]

Journey of “ITC” In GST From July 2017 to January 2021- from Riches to rags

February 11, 2021 9570 Views 2 comments Print

Analysing ITC Restricting provisions i.e Rule 36(4), Section 16(2), Section 16(2)(aa) proposed and Implications on GSTR 3B & GSTR 9 Honeymoon period – from July 2017 to Sept 2019…NO RESTRICTION ON ITC (almost) i.e FY 17-18 – All 9 months’ GSTR 3B, FY 18-19 -All 12 Months’ GSTR 3B, FY 19-20 – till Aug 2019 […]

DGGI Gurugram arrests man for fraudulently availing ITC

February 11, 2021 930 Views 0 comment Print

DGGI Gurugram, Haryana, has arrested Shri Ritesh Aggarwal, resident of Bahadurgarh, Haryana on charges of passing and availment of fake ITC while operating dummy, fake and non-existent firms and encashing this unduly availed input tax credit (ITC) through IGST refund mode by showing export of cigarettes.

NEW GST Rule 36(4) Restriction on availment of ITC

February 11, 2021 108564 Views 0 comment Print

What are the invoices / debit notes on which the restriction under rule  36(4) of  the CGST  Rules shall apply? The restriction of availment of ITC is imposed only in respect of those invoices I debit notes details of which are required to be uploaded by the suppliers under sub-section (1) of section 37 and which have not been uploaded.

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