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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 240 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 114 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 273 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 399 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 222 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 1683 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 1041 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


P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 42 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 69 Views 0 comment Print

Karnataka HC Restores GST Registration as Taxpayer Agrees to Clear Dues Despite Delay

Goods and Services Tax : The Karnataka High Court restored GST registration cancelled for non-filing of returns, despite the appeal being dismissed on limi...

June 14, 2026 63 Views 0 comment Print

Calcutta HC Upholds GST Priority in Revenue Account While Limiting Injunction to Incremental Revenue Claims

Goods and Services Tax : The judgment recognised the contractual priority of GST and other specified payments from the Revenue Collection Account. The Cour...

June 14, 2026 48 Views 0 comment Print

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


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 13248 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


Now File GSTR 3B without DSC & GST PMT-09 filing enabled

April 23, 2020 16656 Views 0 comment Print

Recent Changes on GSTN Portal – Additional Facility for Tax Payers 1. Facility for filing GST PMT – 09 (Transfer of Amount) 2. Facility for filing GSTR 3B Return by Electronic Verification Code i.e. EVC (no need for affixing DSC). Recently GSTN portal has rolled out certain changes on GSTN portal for taxpayers. Important changes […]

Assessment of Unregistered person under GST

April 23, 2020 22164 Views 0 comment Print

Assessment of Unregistered person as provided in Section 63 of CGST Act 2017 read with Rule 100 of CGST Rule 2017. Scope: ♠ When the proper officer is in possession of some information and that is material for initiating the proceedings. ♠ The proper officer is vested with the power not only to identify transaction […]

Special Economic Zone (SEZ) Under GST

April 22, 2020 108720 Views 10 comments Print

Introduction :- Special Economic Zone (SEZ) is a specifically established duty free enclave, which shall be deemed to be a foreign territory for the purposes of trade operations and duties and tariffs. SEZs are located within a country’s national borders, and their aims include increased trade balance, employment, increased investment, job creation and effective administration. […]

Taxability of services provided by directors in GST

April 22, 2020 19017 Views 2 comments Print

Is the word Director becoming a big reason to worry for Companies? Directors are appointed to a Company to manage the day-to-day business activities, finances and to ensure all statutory filing obligations are met. They act lawfully and honestly while making decisions for the benefit of the company and its members. In nutshell, it can […]

Relaxation in requirement of filing of GSTR9 & 9C for FY 2018-19

April 22, 2020 36000 Views 2 comments Print

Relaxation in requirement of filing of GSTR-9 and GSTR-9C for Financial Year 2018-19 GSTR-9C (Reconciliation Statement): This consists of details regarding outward and inward supplies made or received during the previous year. According to section 2(13), GSTR-9C is applicable only to the person who is required to get his accounts audited under this law. It […]

Important Points for filing GST Annual Returns & GST Audits

April 22, 2020 6546 Views 0 comment Print

After the opening of the lockdown, the foremost and immediate tasks is Gst Annual returns, reconciliations and audits- the impending date being 30th June 2020 (as on today). Various factors and steps to be followed for filing annual returns and Gst audits are summarised as below: This submission has been divided 1. Steps for Annual […]

जीएसटी के तहत गिरफ्तारी के प्रावधान -सुधीर हालाखंडी-

April 22, 2020 35604 Views 3 comments Print

जीएसटी के तहत गिरफ्तारी के प्रावधान आज आपसे हम जीएसटी कानून से जुड़े एक बहुत ही संवेदनशील मुद्दे पर चर्चा कर रहें है और वह है जीएसटी कानून में गिरफ्तारी के प्रावधान . जीएसटी जिस समय भारत में लगाया गया था उस समय एक सवाल सबसे अधिक चर्चा का विषय था वह था क्या जीएसटी […]

Detailed analysis on filing of GST PMT-09

April 22, 2020 22380 Views 19 comments Print

The CBIC has recently introduced Form PMT-09 for transfer of amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic cash ledger, to the appropriate tax or cess head under IGST, CGST and SGST in the electronic cash […]

Bail given in GST defaults case on complying with conditions

April 21, 2020 789 Views 0 comment Print

Lalit Kumar Gandhi Vs State of M.P. (Madhya Pradesh High Court) This is an application made by the applicant under Section 439 Cr.P.C. for grant of bail during trial. The allegation against the applicant is that he had received a sum of about Rs.6,52,00,000/- from the applicant for supply of pesticides and insecticides and as […]

Intermediary Services to Overseas Clients Under GST

April 21, 2020 14028 Views 2 comments Print

‘Intermediary’ means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services on his own account ( Section 2(13) of IGST Act.). […]

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