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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


Recent Changes in GST due to Corona Lockdown

April 6, 2020 8067 Views 1 comment Print

Relaxation of Provision Under Rule 36(4): In Terms of Notification No. 30/2020, a proviso has been inserted in CGST Rules 2017 to provide that the condition as stated in Rule 36(4) of the CGST Rules, 2017 shall not apply to input tax credit availed by the registered person in the returns in FORM GSTR-3B for the […]

Claim of ITC under GST in case of Business Reorganization

April 6, 2020 4284 Views 0 comment Print

Under this topic one need to understand how we will claim the unclaimed ITC as on the date of business reorganization means thereby that when there is change in the constitution of business under the following circumstances ;

COVID-19 Relief Measures in GST- An analysis

April 6, 2020 11187 Views 0 comment Print

In pursuance of the Press release dated 24th March 2020 wherein Government has announced various relief measures to mitigate the severe blow caused by the outbreak of COVID-19 across India and insertion of Section 168A in CGST Act, 2017 by way of an Ordinance, 2020 dated 31st March 2020, the Government, on 3rd April 2020 […]

Summary of relief measures relating to Taxation and Corporate Law

April 6, 2020 1224 Views 0 comment Print

Summary of relief measures relating to Statutory and Regulatory compliance under Various laws in view of COVID-19 INCOME TAX 1. Donation to PM CARES Fund:  Donation to PM CARES FUND would enable the donor to get 100% deduction in section 80G(2)(a)(iiia) i.e. without any internal limit of 10% of adjusted Gross Total Income. Any person […]

Changes in GST Compliance due to COVID-19

April 6, 2020 3006 Views 0 comment Print

Introduction: 1. In the wake of coronavirus and observation of lockdown all over the world, businesses have affected the way they used to carry their business. In India, particularly, the cashflows of the corporates are badly affected due to the slowdown of the overall economy due to humongous changes of laws in various areas which […]

No GSTR 1 & GSTR 3B due date extension- Only relief from Interest & Penalty

April 6, 2020 4302 Views 3 comments Print

Recently, CBIC issued the few notifications on  extension of due date of various compliance except for GSTR 1, GSTR 3B etc. due to lockdown. However, Govt. provide some relaxation like waive of late fees in case of delay filing of GST Returns , no interest or interest at reduced rate etc. Part A: For taxpayers […]

Summary of GST Notifications announced due to Covid Outbreak

April 6, 2020 1182 Views 0 comment Print

Central Board of Indirect Taxes & Customs (CBIC) has issued various notifications on 3rd April 2020 to give effect to GST relief measures announced by Finance Minister on 24.03.2020. The summary of the aforesaid amendments are attached. LEGAL UPDATE – GST 1. Central Board of Indirect Taxes & Customs (CBIC) has issued various notifications to […]

GST Covid-19 relief package, 7 GST notification Issued

April 6, 2020 2466 Views 0 comment Print

On the GST side, as part of the GST Covid- 19 relief package, seven GST notifications giving effect to the compliance-relief package announced by the Hon’ble Union Finance Minister have been issued. The package includes postponement of return filing, reduction of applicable interest rates, extending the period of SVLDRS, extending e-Way bill validity, etc.

Analysis of circular issued to clarify GST refund related issues

April 6, 2020 2682 Views 0 comment Print

The board has issued circular no.135/05/2020 dated 31st March 2020 (herein referred as “impugned circular”) to resolve the issues faced by the taxpayers applying for refund and has tried to redress them Let`s analyse the 5 issues, the clarification and its validity in this article: – 1. Clarification on clubbing of months of different financial […]

CBIC defers ITC restrictions & relaxes GST Compliance due date

April 6, 2020 4764 Views 0 comment Print

Extension of GST Compliance due date and Deferment of Input Tax Credit restrictions The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. In this difficult context, most countries are putting stimulus packages in place, including measures to support employment, for example, taking on the burden […]

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