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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 192 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 126 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 414 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 426 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 3180 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 1182 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 105 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 105 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 66 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 63 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 72 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 177 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 381 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


Intermediary Services to Foreign Parties – Inter-State or Intra-State Supply ??

May 10, 2018 5790 Views 4 comments Print

Large number of entities located outside India appoint intermediaries in India to enable supply of their products. Such intermediaries are remunerated by way of commission on the sales generated by them. Sec. 2(13) of the IGST Act, 2017 defines intermediaries as under:

Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

May 10, 2018 9915 Views 0 comment Print

The goods intended to be supplied by the applicant to M/s SDSC are not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable.

Appellate Authority For GST Advance Ruling in Maharashtra

May 10, 2018 2070 Views 0 comment Print

Government of Maharashtra, hereby constitutes an Authority known as The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax The said Appellate Authority shall consist of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone and the Commissioner of State Tax, Maharashtra State.

Whether block joining mortar is classifiable under heading 3214 of Customs Tariff Act 1975

May 10, 2018 1071 Views 0 comment Print

Understand the classification dispute resolved by the GST AAAR West Bengal regarding ‘SIKA Block Joining Mortar’. Learn about its classification under Tariff Head 3824.

Format of Draft Certificates Under GST Law

May 9, 2018 22407 Views 1 comment Print

Draft Certificates Under GST Law – Recommendatory Indirect Tax Committee of ICAI has released Draft Format of Various Type of Certificates to be issued under GST Law- Certificate under the State Goods and Services Tax Act, 2017 (in short SGST  Act) and the Central Goods and Services Tax Act, 2017 (in short CGST Act) in […]

know your e-way bill jurisdictional Grievance Redressal Officer

May 9, 2018 9402 Views 1 comment Print

Got any grievances related to e-way bill? Follow the link to know your jurisdictional Grievance Redressal Officer (CBIC and State /UT Governments) appointed under rule 138D of Central/ State GST Rules, 2017.

Transition Form GST TRAN- 2- Things you must Know

May 9, 2018 52749 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 4647 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 3000 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 12966 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

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