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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


Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact & Filing Strategy

Goods and Services Tax : The issue covers the special timeline for filing delayed GSTAT appeals due to earlier tribunal non-functionality. The key takeaway...

April 30, 2026 72 Views 0 comment Print

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 417 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 270 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 492 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 603 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 192 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 3012 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 22065 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 873 Views 0 comment Print


Latest Judiciary


Employees Not Liable for GST Penalty in Absence of Taxable Person Status: Bombay HC

Goods and Services Tax : The Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held that only ...

April 30, 2026 1314 Views 0 comment Print

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 240 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 198 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 198 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 123 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 252 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 165 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 204 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 3231 Views 0 comment Print


Form GST CMP-03 filing due date extended to 30th November 2017

October 28, 2017 7347 Views 0 comment Print

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 till 30th November, 2017.

FAQs on How to file Payment Related Grievances (GSTR PMT-07)

October 28, 2017 3840 Views 0 comment Print

While making GST payment, money has got deducted from my bank account but it is not reflecting in the Electronic Cash Ledger, neither I have received the CIN. How soon should I report my grievance in such a situation?

MGST: Revised Form GST TRAN-1 filing due date extended to 30th Nov 2017

October 28, 2017 912 Views 0 comment Print

Order No. 08/2017-MGST Extension of time limit for submitting declaration in FORM GST TRAN-1 under rule 120A of Maharashtra Goods and Services Tax Rules, 2017.

MGST: Form GST TRAN-1 filing due date extended to 30th Nov 2017

October 28, 2017 639 Views 0 comment Print

Order No. 07/2017-MGST- Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of MGST Rules upto 30.11.2017

MGST: Application in FORM GST REG-26 can be submitted upto 31.12.2017

October 28, 2017 798 Views 0 comment Print

Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby extends the period for submitting electronically the application in the FORM GST REG-26 till 31st December 2017.

MGST: Form GST CMP-03 filing due date extended to 30th Nov 2017

October 28, 2017 942 Views 0 comment Print

Order No. 05/2017-MGST Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

MGST: Extension of due date for submission FORM-GST-ITC-04 till 30.11.2017

October 28, 2017 804 Views 0 comment Print

Commissioner of State Tax, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.

MGST: Extension of due date for submission of Form-GST-ITC-01 till 30.11.2017

October 28, 2017 792 Views 0 comment Print

Commissioner, State Tax, Maharashtra State hereby makes the following amendments in the notification number 44/2017-State Tax, dated the 13th October 2017, published in the Maharashtra Government Gazette, Part-II, Extra-Ordinary No. 98, dated the 13th October 2017, namely:—

GSTS releases Offline Tool for creation & submission of GSTR-2

October 28, 2017 4698 Views 1 comment Print

Offline Tool V2.1 with option to export data in Excel feature is now available on GST Portal for creation and submission of GSTR-2. Feature to export data in Excel made available in Offline Tool V2.’ for creation and submission of Form GSTR-2. Download latest version fm GST Portal. Data of GSTR-2 exported to Excel can […]

GSTN enables online Cancellation of Provisional Registration

October 28, 2017 4962 Views 2 comments Print

The migrated taxpayer can now apply for cancellation of provisional registration on GST portal, if he/she is not liable for registration under GST. The cancellation will be effective from appointed date.

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