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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


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 225 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 105 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 261 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 390 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 219 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 114 Views 0 comment Print

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 1644 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 1035 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 3030 Views 1 comment Print


Latest Judiciary


Telangana HC Revives GST Appeal Rejected as Time-Barred

Goods and Services Tax : The Telangana High Court set aside the rejection of a GST appeal that had been dismissed on limitation grounds despite being filed...

June 13, 2026 90 Views 0 comment Print

Non-Service Claim Revives Delayed GST Appeal: Telangana HC

Goods and Services Tax : The Telangana High Court permitted the taxpayer to file an appeal against a Section 73 order despite the delay in approaching the ...

June 13, 2026 84 Views 0 comment Print

Gauhati HC Quashes GST Cancellation as Order Contained No Reasons

Goods and Services Tax : The Court held that cancellation of GST registration through a non-speaking order violates the statutory requirement of recording ...

June 13, 2026 99 Views 0 comment Print

GSTAT Upholds Anti-Profiteering Order Against Vishwanath Cinema for not passing GST Cut Benefit

Goods and Services Tax : GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. ...

June 13, 2026 96 Views 0 comment Print

ITC Denial Based on GSTR-3B & GSTR-2A Mismatch Set Aside as Import Data Was Missing from GSTR-2A

Goods and Services Tax : The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent fro...

June 13, 2026 168 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 177 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 282 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 13239 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 390 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 657 Views 0 comment Print


CBIC clarifies on GST Law implementation- Covid-19 Outbreak

May 8, 2020 2658 Views 0 comment Print

On 6th of May 2020, CBIC has issued Circular No 138/08/2020-GST clarifying certain challenges being faced by the Registered  Persons in implementation of GST Laws in the wake of outbreak of Covid-19. The Circular clarifies issues related to The Insolvency and Bankruptcy Code, 2016, Merchant Exports and Job Work Return in Form GST ITC – […]

Another Opportunity to claim GST TRAN-1 Credit till 30.06.2020

May 8, 2020 2934 Views 2 comments Print

Accordingly, since all the Petitioners have filed or attempted to file Form TRAN-1 within the aforesaid period of three years they shall be entitled to avail the Input Tax Credit accruing to them. They are thus, permitted to file relevant TRAN-1 Form on or before 30.06.2020. Respondents are directed to either open the online portal so as to enable the Petitioners to file declaration TRAN-1 electronically or to accept the same manually.

How e-invoicing works under GST and its impact on businesses?

May 7, 2020 2664 Views 0 comment Print

In its 37th meeting, the GST Council proposed the introduction of electronic invoicing or e-invoicing. After consulting with various trade/industry bodies including FICCI, ASSOCHAM, etc. as well as the ICAI, a standard for e-invoice has been finalized. This will ensure the interoperability of e-invoices across the entire GST ecosystem which means e-invoices generated by one […]

Subject-wise Index of GST Circulars issued (Updated)

May 7, 2020 16113 Views 6 comments Print

I have tried to compile circulars issued during period 27-06-2017 to 05-05-2020. It will be helpful to the readers to search their topic in regard of circulars issued during the period mentioned at a glance with no time from this article. Detail of 137 circulars year-wise issued is as under. Period No.of Circulars Total No. circulars issued […]

जीएसटी पर एक बातचीत सुधीर हालाखंडी से – सीए अजय शर्मा  

May 7, 2020 4851 Views 0 comment Print

सुधीर सर , आपका इस बातचीत में आपका स्वागत है . आइये सबसे पहले बात करें कोरोना लॉकडाउन के दौरान आपका समय कैसे निकल रहा है . आप अपनी गतिविशियों में लगातार व्यस्त रहते हैं तो इस समय थोड़ी परेशानी तो हो रही होगी . इस समय लेखन और कार्टून कैसे चल रहें हैं .  वैसे आज लगभग 45 दिन हो गये हैं…

Some GST Aspects & Transactions Explained with Q&A- Part VI

May 7, 2020 3861 Views 0 comment Print

Whether services provided to various Boards constituted by the State Government, especially sweeping services will qualify for exemption under GST Law

Pandora’s Box in GST TRAN 1 transitional form              .

May 7, 2020 1557 Views 0 comment Print

At the time of implementation of GST in order to eliminate double taxation, a transitional provision was made available for businessmen having carry over of Cenvat credit and Input VAT credit which was  eligible Cenvat/Input Credit (ITC) in the earlier regime of GST.

E-Commerce Operator as Per GST Provisions

May 7, 2020 22488 Views 1 comment Print

Starting From Definitions To Get Understanding of The Terms Electronic Commerce – Means Supply of Goods or Services or Both, Including digital products over digital or Electronic Network. Electronic Commerce Operator – Means Any Person Who owns, operates or Manages Digital or Electronic Facility Or Platform For Electronic Commerce. So E-Commerce operator is the person Who […]

Work Contract- A critical analysis under GST

May 7, 2020 18990 Views 2 comments Print

In GST regime, this debate or confusion on taxability of Work Contract has been removed and now been declared as a supply of service as mentioned in Schedule II to the CGST Act, 2017.

GSTN introduces 3 New GST Return & Payment related Functionality

May 7, 2020 13128 Views 1 comment Print

New Functionality Return- Filing Form GSTR-3B, through EVC ♣ The taxpayers who are required to mandatorily use DSC to file Form GSTR-3B, now have an option to file it using EVC. ♣ This is applicable to for all categories of Companies (including Limited Liability Partnerships and PSUs), registered under Companies Act, 2013. ♣ This option […]

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