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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 33 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 393 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 267 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 471 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 597 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 93 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 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 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 759 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 213 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 180 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 183 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 120 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


GST not payable on inter-State supplies of taxable services by exempt persons

October 13, 2017 164946 Views 19 comments Print

Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

New items been added to list of handicraft goods for IGST exemption

October 13, 2017 3984 Views 0 comment Print

Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of handicrafts good vide Notification No. 9/2017–Integrated Tax

Union Territory Tax rate on leasing of motor vehicles notified

October 13, 2017 3558 Views 0 comment Print

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the union territory tax on intra-State supplies of goods

UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt

October 13, 2017 1764 Views 0 comment Print

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council

CBEC notifies Revised Turnover Limit for opting Composition Scheme

October 13, 2017 5514 Views 0 comment Print

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations of the Council

Central Goods and Services Tax (Ninth Amendment) Rules, 2017

October 13, 2017 9963 Views 0 comment Print

Issue of single Invoice cum bill of supply- Registered person supplying taxable as well as exempted goods or services or both to an unregistered person shall issue a single invoice-cum-bill of supply for all such supplies.

UTGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim

October 13, 2017 1341 Views 0 comment Print

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do

Time limit to file Form GST ITC-01 for July, Aug, Sep extended to 31.10.2017

October 13, 2017 9288 Views 2 comments Print

CBEC hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.

CBEC amends UTGST Rate on various Products as per 22nd GST Council Decision

October 13, 2017 1959 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue)

Time limit for filing of Form GSTR-6 for July, Aug, Sep extended to 15.11.2017

October 13, 2017 2325 Views 0 comment Print

CBEC extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.

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