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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 Enforcement Excesses: Misuse of Section 130 Against Genuine Taxpayers

Goods and Services Tax : The issue highlights illegal confiscation of goods under Section 130 without evidence of tax evasion. The key takeaway is that pen...

April 29, 2026 360 Views 0 comment Print

Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

Goods and Services Tax : The framework clarifies GST on rental income and management fees but leaves gaps in other areas. The key takeaway is ongoing uncer...

April 29, 2026 264 Views 0 comment Print

Section 16(2)(c) of CGST Act: Supplier default dilemma

Goods and Services Tax : Courts ruled that denying ITC due to supplier non-payment is unjust when buyers act in good faith. The key takeaway is that bona f...

April 29, 2026 459 Views 0 comment Print

Interest on GST Refund After Appeal: Legal Position under Section 56 & Judicial Developments

Goods and Services Tax : The issue is whether interest on GST refunds should start from a fresh application after appeal. Courts have held that interest mu...

April 28, 2026 591 Views 0 comment Print

Filing GST Appeals in ‘NIL’ Demand Cases: Systemic Hurdles & Legal Rights

Goods and Services Tax : The issue is denial of appeal due to NIL demand orders despite disputed liability. The key takeaway is that rectification under Se...

April 28, 2026 351 Views 0 comment Print


Latest News


Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 51 Views 0 comment Print

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 3009 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 22062 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 693 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 870 Views 0 comment Print


Latest Judiciary


State GST Officer Lacked Jurisdiction as IGST on Imports Can Be Assessed Only by Customs Authorities: AP HC

Goods and Services Tax : Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh H...

April 29, 2026 189 Views 0 comment Print

Service Tax Can’t Be Levied Solely on Form 26AS Entries Without Proving Taxable Service: Gauhati HC

Goods and Services Tax : High Court held that receipts reflected in Form 26AS cannot automatically be treated as taxable services. Tax liability must first...

April 29, 2026 156 Views 0 comment Print

Car Dealer Incentives Are Trade Discounts, Not Taxable Commission, on Principal-to-Principal Sales: CESTAT Kolkata

Service Tax : The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand on s...

April 29, 2026 165 Views 0 comment Print

Contractor Entitled to GST Reimbursement Under Contract Clause Despite Missing Schedule A: Tripura HC

Goods and Services Tax : The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ens...

April 29, 2026 114 Views 0 comment Print

No GST Council Recommendation, No ‘Proper Officer’ Status; MP HC Quashes Order

Goods and Services Tax : The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to ...

April 29, 2026 339 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 249 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 198 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 162 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 201 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 3216 Views 0 comment Print


MGST: Extension of time limit for furnishing FORM GSTR-5, for July to October, 2017

November 15, 2017 1239 Views 0 comment Print

Commissioner Maharashtra hereby extends time limit for furnishing return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Maharashtra Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till the 11th day of December, 2017.

MGST: GSTR-4-Extension time limit for filing of FORM GSTR-4

November 15, 2017 813 Views 0 comment Print

Commissioner of State Tax, Maharashtra State, hereby makes the following amendments in the notification No. JC(HQ)-1/GST/2017/Noti/ 18/ADM-8, dated the 13th October 2017, published in the Maharashtra Government Gazette, Part-II, Extra-Ordinary No. 95, namely:—

MGST: GSTR-1-Due dates for suppliers, having turnover above Rs. 1.5 crore

November 15, 2017 888 Views 0 comment Print

Commissioner of State Tax, Maharashtra State, on recommendations of Council, hereby extends time limit for furnishing details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely :—

MGST: GSTR-1-Due dates for suppliers, having turnover upto Rs. 1.5 crore

November 15, 2017 855 Views 0 comment Print

Government of Maharashtra, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

GSTR-3B Extension of due date in Maharashtra

November 15, 2017 4935 Views 0 comment Print

Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:—

Notification No. 55/2017-State Tax -12th Amendment to MGST Rules 2017

November 15, 2017 2994 Views 0 comment Print

In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely

MGST: Extension of time limit for submitting declaration in Revised Form GST TRAN-1

November 15, 2017 939 Views 0 comment Print

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Maharashtra Goods and Services Tax Rules, 2017

MGST: Extension of time to submit Original declaration in Form GST TRAN-1

November 15, 2017 798 Views 0 comment Print

Extension of time limit for submitting the declaration in FORM GST ‘TRAN-1 under rule 117 of Maharashtra Goods and Services Tax Rules, 2017 is extended till 27th December, 2017.

22 GST Notifications to give effect to 23rd GST Council decisions issued at Midnight

November 15, 2017 70557 Views 8 comments Print

CBEC has issued 22 Notifications related to IGST, CGST, and UTGST dated: 14/11/2017 which are effective from 15th November 2017 on the Midnight of 14th November 2017 as per its tradition of doing everything last minute. Notifications were hosted on CBEC websites around 23.15 or after on 14th November or on 15th November. So CBEC issues notification  […]

CBEC exempt CGST on admission to protected monument

November 14, 2017 8268 Views 1 comment Print

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B vide Notification No. 47/2017- Central Tax (Rate).

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