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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


When GST Demand Goes Beyond SCN: A Practical Story from Telangana HC

Goods and Services Tax : The issue was whether GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and m...

May 2, 2026 150 Views 0 comment Print

The Doctrine of Statutory Prerogative: An Expanded Analysis of the Gujarat High Court’s Verdict on Section 16(2)(C) of CGST Act 2017

Goods and Services Tax : The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is cond...

May 2, 2026 165 Views 0 comment Print

GSTAT Appeal – Section 112: Maintainability, Limitation, Pre-Deposit & FORM GST APL-05

Goods and Services Tax : The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit ...

May 2, 2026 99 Views 0 comment Print

GST Registration Can’t Be Cancelled on Vague SCN: Gauhati High Court

Goods and Services Tax : The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory l...

May 2, 2026 141 Views 0 comment Print

IDS Refund Restriction on Edible Oils can’t be applied retrospectively: J&K&L HC

Goods and Services Tax : The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is pr...

May 2, 2026 141 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 468 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 3066 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 22371 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 708 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 906 Views 0 comment Print


Latest Judiciary


ITC Denial Upheld Due to Supplier Tax Default Under GST Law: Gujarat HC

Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...

May 2, 2026 21 Views 0 comment Print

Mandatory Service Charge by Restaurant is Illegal: CCPA

Goods and Services Tax : The authority examined whether automatic service charges violate consumer rights. It ruled that default billing of such charges is...

May 2, 2026 363 Views 0 comment Print

GSTAT Remands Anti-Profiteering Case Due to Unverified ITC Reversal Claims

Goods and Services Tax : The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fres...

May 2, 2026 108 Views 0 comment Print

No GST Recovery for Two Weeks as Court Permits Delayed Appeal Filing: Telangana HC

Goods and Services Tax : The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation ...

May 2, 2026 63 Views 0 comment Print

GST Writ Withdrawn to File Appeal, Telangana HC Allows Delay Condonation Plea

Goods and Services Tax : The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appea...

May 2, 2026 72 Views 0 comment Print


Latest Notifications


CBIC Revises UTGST Rate Notification Under Finance Act 2026

Goods and Services Tax : CBIC has amended Notification No. 9/2025-Union Territory Tax (Rate) to revise tariff entries under UTGST schedules from May 1, 202...

May 2, 2026 30 Views 0 comment Print

CBIC Revises IGST Rate Notification Under Finance Act 2026

Goods and Services Tax : CBIC has amended Notification No. 9/2025-Integrated Tax (Rate) to revise tariff entries under IGST schedules in line with Finance ...

May 2, 2026 54 Views 0 comment Print

CBIC Revises GST Rate Notification Under Finance Act 2026

Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...

May 2, 2026 48 Views 0 comment Print

Gross and Net GST revenue collections for month of April, 2026

Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...

May 2, 2026 51 Views 0 comment Print

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 279 Views 0 comment Print


Accounting Entries for GST related Transactions

September 22, 2017 32298 Views 5 comments Print

The Goods and Services Tax has revolutionized the Indian taxation system. The GST Act was passed in the Lok Sabha on 29th March, 2017, and came into effect from 1st July, 2017. GST is a Indirect Tax which was earlier known as Excise & Service Tax and Value Added Tax (VAT). Now the GST is is a single tax on the supply of goods and services, right from the manufacturer to the consumer.

Notification regarding restriction of refund on corduroy fabrics

September 22, 2017 2664 Views 0 comment Print

Seeks to amend notification no. 5/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics

Notification providing GST exemption on various goods

September 22, 2017 19812 Views 0 comment Print

Seeks to amend notification no. 2/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

CBEC amends GST rate schedule

September 22, 2017 21984 Views 0 comment Print

Seeks to amend Notification No. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates

IGST exemption on inter-State supply of skimmed milk powder

September 22, 2017 3204 Views 2 comments Print

Skimmed milk powder, or concentrated milk- When supplied to a distinct person as per sub – section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives] and not for further supply of skimmed milk powder, or concentrated milk as such.

IGST: No refund of un-utilized ITC on supply of corduroy fabrics

September 22, 2017 720 Views 0 comment Print

Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017 prescribing No refund of un-utilized ITC on supply of corduroy fabrics.

IGST notification on GST council decisions regarding GST exemptions

September 22, 2017 1842 Views 0 comment Print

Seeks to amend Notification No. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1193 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of […]

IGST notification to give effect to GST council decisions regarding GST rates

September 22, 2017 1443 Views 0 comment Print

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), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-

UTGST: Notification regarding restriction of refund on corduroy fabrics

September 22, 2017 723 Views 0 comment Print

Seeks to amend Notification No. 5/2017- Union Territory Tax (Rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 29/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1197(E).- In exercise of the powers conferred […]

Notification providing UTGST exemption on various goods

September 22, 2017 1104 Views 0 comment Print

(A) in the Schedule,-(i) against serial number 27, in column (3), for words other than put up in unit containers and bearing a registered brand name, the words, brackets and letters other than those put up in unit container

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