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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 123 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 279 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 1689 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 45 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 72 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 69 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 51 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 285 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


Brief Analysis of GST Notifications Issued on 03.04.2020

April 4, 2020 3153 Views 1 comment Print

BRIEF ANALYSIS OF NOTIFICATIONS ISSUED ON 3RD APRIL 2020 INTEREST ON DELAY PAYMENT OF TAX PERIOD FOR FEBRUARY, MARCH, APRIL 2020 Notification No- 31/2020 dated 03.04.2020 TABLE Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores […]

Revised Due dates charts under GST for February to May 2020

April 4, 2020 15183 Views 0 comment Print

Revised Due dates of return for the months of February to May 2020 amid Covid Measures announced REGULAR TAXPAYERS GSTR-1 Is due date Extended Remark Revised due date without late fees February No No late fees waiver NA March No Only Late fee waived 30th June 2020 April No Only Late fee waived 30th June […]

E-Way Bill Notifications and Circulars upto Date 31-03-2020

April 4, 2020 50961 Views 0 comment Print

The E-Way Bill has become applicable since 01-04-2018 vide notification number 15/2018 dated 23-03-2018. In this regard section 68 of the CGST Act requires from the persons in charge of a conveyance to carry with prescribed documents and the same (documents) shall be required to be produced before the proper officer for verification at time […]

Gist of Recent GST Notifications released on 03-04-2020

April 4, 2020 2265 Views 0 comment Print

GST Recent Notifications (released on 03-04-2020) Analysis with respect relaxations provided in view of Novel Corona Virus (COVID – 19) In Light of the Press Release dt. 24-03-2020 the government have come up with notifications on providing relief to the taxpayers in view of spread of Novel Corona Virus (Covid 19) In this blog I […]

Extension in due date of filing GSTR-3B and GSTR-1

April 4, 2020 78879 Views 2 comments Print

Extension in due date of filing GSTR-3B and GSTR-1 The whole world is affected with pandemic disease COVID-19 reporting number of causalities. The government of India has come up with lockdown to break the chain of this virus. But, it has adversely affected the Indian economy due to shutdown of business activities. Thus, GST department […]

Notifications issued pursuant to outbreak of COVID-19

April 4, 2020 978 Views 0 comment Print

The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications and circular under GST Laws to implement the relief measures announced by Hon’ble Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman on 24th of March 2020. Summary of the relaxation in compliance and other measures under GST is presented in lucid manner […]

Relaxation in Statutory & Regulatory Compliance of GST Return

April 4, 2020 1755 Views 2 comments Print

Relaxation in Statutory & Regulatory Compliance of GST CBIC on 3rd Apr 2020 has issued notification in continuation with press release specifying relaxation for statutory & regulatory compliance in wake of COVID 19 spread, which has halted and restricted regular functioning of business activity. This relaxation is in terms of reduced interest rate and waiver […]

Nature & Place of Supply under GST- Detailed Study -Lockdown Time of GST Study

April 4, 2020 17715 Views 5 comments Print

Lockdown Time of GST Study A Detailed Study NATURE & PLACE OF SUPPLY UNDER GST Here is a detailed study of Nature and Place of supply of Goods and Services under GST. The study was started by me 10 days before and completed today. I covered lot of issues related to the subject but I […]

Changes in GST Refund – Process and Guidelines

April 4, 2020 18696 Views 0 comment Print

The Central Board of Indirect Taxes and Customs (CBIC) had issued Master Circular on Refunds No. 125/44/2019-GST dated 18.11.2019 rescinding all earlier circulars. Recently CBIC has issued Circular and brought amendment to CGST Rules, 2017 to bring major changes for claiming refund under GST. It include submission of additional details, realization of exports proceeds, documents […]

Relief measures under GST | COVID 19

April 4, 2020 1359 Views 0 comment Print

Government has implemented following relief measures provided by the press releases due to the spread of Novel Corona Virus (COVID-19): 1)  GSTR1 Return of Outward supplies (Notification No.- 33/2020-CT; Dated: 3 April 2020) The due dates of furnishing GSTR1 has not been extended however late fees have been waived, if the return is filled by 30 June 2020 […]

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