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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 105 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 966 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 1323 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 126 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 138 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 2868 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 21573 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 81 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 177 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 246 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 537 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 138 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 144 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


Transition Form GST TRAN- 2- Things you must Know

May 9, 2018 52578 Views 2 comments Print

1. Why do I need to file transition Form GST TRAN – 2? 2. What do I need to fill in the transition Form GST TRAN – 2? 3. What do I need to do to submit the transition Form GST TRAN – 2?

HC issues Notices on Petition Challenging Constitution Of GST Tribunals

May 9, 2018 4569 Views 0 comment Print

Gujarat High Court has issued notice to the Union of India, Gujarat State government and the Goods and Service Tax Council on a petition moved by CA Prateek Gattani and Abhishek Chopra challenging the constitution of the Central as well as State Appellate Tribunals.

12% GST Payable on Rapeseed / Soya oil based dielectric transformer fluid: AAR

May 9, 2018 2955 Views 0 comment Print

What is the correct Harmonized System of Nomenclature (HSN) code and the applicable GST rate for our products MIDEL eN 1204 (rapeseed oil based dielectric transformer fluid) and MIDEL eN 1215 (soya oil based dielectric transformer fluid) in terms of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?

BCAS Representation on Procedure of filing GST Returns

May 9, 2018 12903 Views 5 comments Print

The present system of filing of GST Returns as contained in section 37, 38 and 39 of the CGST Act requires filing of monthly returns in three stages by three different dates of the Month. To be specific, Form GSTR-1 is required be filed by 10th of the next month, Form GSTR-2 is required to be filed by 15th of the next month and Form GSTR-3 is required to be filed by 20th of the next month. S

Notice For Discrepancies In GST RETURN – What to Do??

May 9, 2018 118515 Views 9 comments Print

1. Many would have started getting notices in the FORM GST ASMT-10 seeking explanation for the discrepancies observed by the concerned officer on making scrutiny of returns. Normally department is seeking explanation with respect to discrepancies between the amounts shown in GSTR – 3B and the amounts shown in GSTR – 1. What should be […]

SUGAR CESS under GST Regime

May 9, 2018 12774 Views 2 comments Print

Sugar Cess is tax which is likely be levied by CBIC under the guidance of finance ministry chaired by Sh. Arun Jaitely under GST. One should also note that, it is against the principals of GST law.

How to GST Cancel Registration on GSTN Portal- Provisions & Flowchart

May 9, 2018 7632 Views 2 comments Print

Cancellation of registration [Section 29 read with Rule 20-22]- Any Registration granted under the CGST Act may be cancelled by the proper officer either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person.

First Appellate Authority under Delhi GST Act Notified

May 8, 2018 4218 Views 1 comment Print

Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017.

18% GST Payable on Liquidated Damages for delay In Power Project: AAR

May 8, 2018 25194 Views 1 comment Print

Whether GST is applicable on Liquidated Damages in case of Operation & Maintenance activities and Construction of new power plants or renovation of old plants Or is applicable in both cases?

Supply between NDDB & State Govt. can’t be treated as supply between ‘related persons’

May 8, 2018 921 Views 0 comment Print

It is held The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 (CGST Act) read with Section 15 of CGST Act and corresponding provisions under the Gujarat Goods and Services Tax Act, 2017.

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