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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


GST AAR application not maintainable for non-payment of Fees

December 30, 2020 549 Views 0 comment Print

In re Maharaja Pratapsinh Coronation Gymkhana (GST AAR Gujarat) Application in the prescribed format of GST-ARA-0 1, they have not paid the required fees of 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying […]

GST AAR application rejected as applicant was Service recipient not supplier

December 30, 2020 831 Views 0 comment Print

In re Surat Municipal Corporation (SMC) (GST AAR Gujarat) In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected without going in to the merits of the case. Instant application filed by M/s. Surat Municipal Corporation (SMC), […]

Facts about 1% payment of tax liability in cash in GST under Rule 86B

December 29, 2020 122595 Views 1 comment Print

Misconceptions VS Reality Facts about 1% payment of tax liability in cash in GST under Rule 86B Misconception 01: Large number of taxpayers would be affected by the rule. Reality: The rule provides for various exemptions like exporters, suppliers of goods of inverted duty structure, taxpayers having a footprint in the Income Tax data base […]

ITC in GSTR-3B cannot exceed 105% of GSTR-2A- Analysis

December 29, 2020 35247 Views 2 comments Print

Amendment in rule 36(4) ITC cannot exceed in GSTR-3B of 105%- GSTR-2A and Steps to be taken w.r.t ITC post amendment I. Amendment in Rule 36(4) – Restriction on ITC to extend of 105% eligible ITC in GSTR-2A or BoA’s whichever is lower 1. Rule 36(4) was introduced to restrict the availment of credit on […]

How to easily verify the E- invoice QR in your mobile

December 29, 2020 25155 Views 0 comment Print

Please follow the following Procedures Step 1: Go to the following website https://einvoice1.gst.gov.in/Others/QRCodeVerifyApp Step 2 : enter your mobile number ,then hit the submit button, you will receive OTP, then click verify OTP. Step 3: Once the OTP is entered, you will receive a SMS from GST portal, to download the verification app. Click the […]

Section 77/19 of CGST/IGST Act replayed and redefined

December 29, 2020 3102 Views 0 comment Print

Section 77 of CGST Act, 2017 and Section 19 of IGST Act, 2017 replayed and redefined There are doubts circulating whether or not time limit of two years under Sec 54 of the Act will apply to refunds claimed under Sec 77/19 of CG/IGSTA. Let’s replay below the sections concerned for ease of ready reference: […]

Random Thoughts on Economy and GST

December 29, 2020 1167 Views 0 comment Print

It now appears that Indian Government did paved the way for economic turn amid Covid which was made possible by a mix of fiscal reforms and infrastructural push leading to higher consumption and revival of all sectors of economy. How much, how less – may be a perception issue but it did worked. Governance and […]

Extend date of filing of GSTR 9, GSTR 9C and IT returns

December 29, 2020 101469 Views 12 comments Print

A. P. Tax Bar Association, Vijayawada has made a representation to Smt. Nirmala Sitaraman, Hon’ble Finance Minister and requested her for extending the time limit for filing GSTR 9 and 9C returns as also the Income Tax returns for the assessment years 2020-21 which would be beneficial to both individuals, firms and companies and also […]

ICAI Releases four new Publications on GST

December 29, 2020 4224 Views 0 comment Print

Release of four new Publications on GST by GST & IDT Committee, ICAI We, at the GST & IDT Committee, have been continually putting in untiring efforts to facilitate all stakeholders in updating their knowledge of GST through technical publications, Virtual Certificate Course, Refresher Course and Live Webcasts etc. We take pride in sharing with […]

Defer implementation of GST Notification No. 94/2020-Central Tax till 31.03.2021

December 29, 2020 20709 Views 0 comment Print

Confederation of All India Traders has requested Union Finance Minister Smt. Nirmala Sitharaman to Defer implementation of GST Notification 94/2020-Central Tax till 31.03.2021 in the interest of the businessmen and in the interest of the nation. Text of their representation is as follows:- Confederation of All India Traders Ref No.: 3117/1/50 28th December, 2020 Smt. […]

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