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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


No GST on Arbitral Damages: Tata Sons Ruling Clarifies ‘Toleration’

Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...

June 16, 2026 207 Views 0 comment Print

Why Redemption Fine Cannot Survive After GST Penalty Is Dropped

Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...

June 16, 2026 129 Views 0 comment Print

Understanding Appeals & Revision Mechanism under GST

Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...

June 15, 2026 426 Views 0 comment Print

Crisp Notes on Issuance of SCN Under GST

Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...

June 15, 2026 321 Views 0 comment Print

Limitation for Filing Appeal before GSTAT – A Legal Analysis

Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...

June 15, 2026 432 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 429 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 3198 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 1188 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 339 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 3105 Views 1 comment Print


Latest Judiciary


SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order

Goods and Services Tax : The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...

June 16, 2026 117 Views 0 comment Print

GST Appeal Can Be Filed Without 10% Pre-Deposit as Right of Appeal May Have Vested Earlier

Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...

June 16, 2026 144 Views 0 comment Print

Telangana HC quashes Non-Speaking Order Rejecting Delayed GST Registration Revocation Plea

Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...

June 16, 2026 69 Views 0 comment Print

Telangana HC Orders GST Officer to Decide Rectification Plea in 2 Weeks

Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...

June 16, 2026 66 Views 0 comment Print

Telangana HC Directs Taxpayer to File GST Appeal Against Assessment Order

Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...

June 16, 2026 75 Views 0 comment Print


Latest Notifications


GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 183 Views 0 comment Print

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 354 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 390 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 14013 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 405 Views 0 comment Print


Affordable Housing Through Credit Linked Subsidy – GST Perspective

May 20, 2018 4599 Views 4 comments Print

On January 18, the GST Council had extended the concessional rate of 12 per cent GST for construction of houses under the Credit Linked Subsidy Scheme (CLSS) to promote affordable housing, which has been given infrastructure status in 2017-18 budget.

56 Frequently Asked Questions on Practical Issues of GST– Part I

May 20, 2018 62991 Views 28 comments Print

At the time of transition of GST from July we claimed less ITC in the GST Returns but now we came to know that we have to claim more ITC relating prior GST period , the time given by the govt for availing that benefit already over , is there any chance for adjusting that ITC, can govt may extend the period?

ITAT recalls Ex-Parte order as Consultant was pre-occupied with GST work

May 19, 2018 1671 Views 0 comment Print

Applicant along with their staff were extremely pre-occupied with the GST work of transition and registration of the dealers. Since, it was a new enactment and there were enormous complexities and unclearity, apart from the technological problems, continuously issued circulars and instructions etc., the said tax consultant could not file adjournment application

Marine paints cannot be considered a Part of Ship under GST Laws

May 19, 2018 2580 Views 0 comment Print

Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017?

No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

May 19, 2018 11115 Views 0 comment Print

Appellant not eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in his books of Accounts.

E-way bill within state of Punjab to commence from 01.06.2018

May 19, 2018 11250 Views 0 comment Print

Generate the e-Way Bills from the e-Way Portal on trial basis to get well versed with the system before the implementation of intra-state e-Way Bill w.e.f. 01-06-2018 in Punjab

Form GSTR 3B due date for April 2018 extended to 22.05.2018

May 19, 2018 56409 Views 8 comments Print

It has been decided to extend the last date for filing of return in FORM GSTR-3B for the month of April, 2.018 for two days, i.e., till 22nd May, 2018. The notification in this regard shall be published shortly.

2 new features enabled in GSTN in Form GSTR-2A & GSTR-4A

May 19, 2018 16947 Views 0 comment Print

Information related to amendments made by supplier taxpayers in B2BA, CDNA, ISD & ISDA sections of their returns, are now available to normal tax payer, in auto drafted Form GSTR-2A. Form GSTR-2A is an auto drafted and read only form, based on data uploaded from the saved/submitted returns by supplier taxpayers.

Reimbursement – Whether Leviable to Tax in GST regime?

May 18, 2018 75012 Views 6 comments Print

Sometimes it happens that a supplier incurs certain expenses (e.g. travelling) and seeks reimbursement of the same along with his charges from his customer. Such supplier shows the reimbursement amount separately in the invoice. Can he avoid GST liability on such reimbursement is the issue for discussion in the present article ?

CBIC extends due date to file Form GSTR-3B for April, 2018

May 18, 2018 43164 Views 0 comment Print

Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018 to 22nd May, 2018 vide Notification No. 23/2018 – Central Tax Dated: 18th May, 2018. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, Notification No. 23/2018 – Central […]

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