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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


GST registration Suspension & Cancellation Notices: When Procedure Becomes Punishment

Goods and Services Tax : The issue concerns vague GST cancellation notices lacking facts. Courts held that absence of details violates natural justice and ...

April 27, 2026 54 Views 0 comment Print

GSTN Issues Advisories on Appeals, Pre-Deposit, GSTR-3B Interest & IMS Tool

Goods and Services Tax : Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies that re...

April 27, 2026 873 Views 0 comment Print

Analysis of Notifications and Circulars for Week Ending 26th April 2026

CA, CS, CMA : Major rulings and notifications clarified tax treatment, compliance timelines, and financial regulations. The updates emphasize ef...

April 27, 2026 1275 Views 0 comment Print

GST Compensation Cess Credit Crisis: SC to Decide Fate of Rs. 2,500 Crore

Goods and Services Tax : The case examines whether stranded compensation cess credit due to GST reform must be refunded or lapsed, impacting working capita...

April 27, 2026 117 Views 0 comment Print

When Does Land Cease to Be ‘Land’ for Tax? Entry 49 vs GST

Goods and Services Tax : This explains the constitutional boundary between property tax and GST on land-related activities. The key takeaway is that owners...

April 27, 2026 105 Views 0 comment Print


Latest News


Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 2859 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 21564 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 672 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 840 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 1011 Views 1 comment Print


Latest Judiciary


Provisional Attachment Ends After Final GST Order: Rajasthan HC

Goods and Services Tax : The court held that a provisional attachment under Section 83 ceases once a final order under Section 74 is issued. The ruling rei...

April 27, 2026 72 Views 0 comment Print

Imposition of higher GST liability for mere wrong availment of ITC not justifiable

Goods and Services Tax : Madras High Court held that it is not justifiable to impose disproportionate liability under section 74 of the respective GST enac...

April 27, 2026 168 Views 0 comment Print

Writ Against GST Show-Cause Notice Dismissed for Prematurity & Lack of Standing

Goods and Services Tax : The Court dismissed the petition after finding that the petitioner failed to establish a clear connection with the goods and trans...

April 26, 2026 234 Views 0 comment Print

Gujarat HC Quashed GST Demand as Cotton Seed Oil Cake Held Exempt

Goods and Services Tax : The Court ruled that cotton seed oil cake qualifies as cattle feed and is exempt from GST. The key takeaway is that exemption appl...

April 26, 2026 528 Views 0 comment Print

Patna HC Quashed Ex-Parte GST Order Due to Lack of Personal Hearing

Goods and Services Tax : The case examined validity of a GST demand passed without hearing the taxpayer. The Court held that absence of personal hearing vi...

April 26, 2026 135 Views 0 comment Print


Latest Notifications


Kerala GST Framework for Scrutiny and Appeal of Appellate Orders

Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...

April 25, 2026 177 Views 0 comment Print

Kerala GST: Guidelines for Transfer of Files & Records Post Reorganization

Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...

April 25, 2026 153 Views 0 comment Print

Appeal/Revision Process for AIT&ST/KVAT Tribunal Orders

Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...

April 25, 2026 123 Views 0 comment Print

Jurisdiction & Functions of “Proper Officers” under Kerala GST Act, 2017 – Reg.

Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...

April 25, 2026 138 Views 0 comment Print

GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...

April 22, 2026 3003 Views 0 comment Print


22 FAQs on TCS Under GST

September 30, 2018 26532 Views 6 comments Print

As per Section 52(1) of the CGST Act, 2017, TCS is to be collected by an electronic commerce operator on the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by such operator.

Appearance by ITPs as ARs under GST?

September 30, 2018 2511 Views 0 comment Print

CGST Act stipulates the following categories of persons as eligible to be authorized representatives to appear before GST Officer or the Appellate Authority or the Appellate Tribunal on behalf of the Taxpayer:

Offline Utility of Form GSTR-10 is now available

September 30, 2018 3636 Views 0 comment Print

Offline Utility of Form GSTR-10 is now available on GST Portal Offline utility of Form GSTR-10 (Final Return) is now available in the download section of GST portal. The excel based offline utility is designed to help taxpayers to prepare their Form GSTR-10 offline. (Form GSTR-10 is to be filed by the registered taxable persons […]

Challenges & Critical Issues in filing Annual Return Form GSTR – 9

September 29, 2018 8256 Views 4 comments Print

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS Collector) or Section 52 (TCS Collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the 31st day of December following the end of such financial year.

Register for Online GST Certification Course (Limited Seats)

September 29, 2018 103932 Views 55 comments Print

Comprehensive Online GST Certification Course by TaxGuru and GST Professionals & MSME – January 2019 Batch (Registration Open – Limited Seats) TaxGuru and GST Professionals announces its January’ 2019 batch and most comprehensive Online GST Certification Course after successfully completing its previous 9 batches with thousand of successful participants. The new batch would cover all the […]

Transitional GST Input Credit cannot be denied on Procedural Grounds

September 29, 2018 5601 Views 0 comment Print

In view of the GST regime and the IT platform being new, it may not be justifiable to expect the users to back up digital evidences. Even under the old taxation laws, it is a settled legal position that substantive input credits cannot be denied or altered on account of procedural grounds.

Karnataka Goods And Services Tax (Amendment) Ordinance, 2018

September 29, 2018 1965 Views 0 comment Print

1) This Ordinance may be called the Karnataka Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:

Internal Auditor cannot undertake GST Audit simultaneously: ICAI

September 29, 2018 9120 Views 0 comment Print

ICAI has decided that based on the conflict in roles as statutory and internal auditor simultaneously, the bar on internal auditor of an entity to accept tax audit will also be applicable to GST Audit

Modification to Guidelines for Deductions & Deposits of TDS under GST

September 28, 2018 3099 Views 0 comment Print

Circular No. 65/39/2018-DOR dated 14/09/2018, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the Department of Revenue.

Haryana Goods and Services Tax (Amendment) Act, 2018

September 28, 2018 1467 Views 0 comment Print

(1) This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:

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