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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 162 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 186 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 102 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 147 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 22380 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 909 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 51 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 624 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 117 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 72 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 75 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 51 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 84 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 60 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 63 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


CGST: GST RCM provisions amended & explanation for LLP inserted

August 22, 2017 23337 Views 0 comment Print

Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid central tax at the rate of 6%, shall be inserted;

CGST exemption on services by Fair Price Shops to Govt / FIFA etc

August 22, 2017 3120 Views 0 comment Print

Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

UTGST exemption on services by Fair Price Shops to Govt / FIFA etc

August 22, 2017 984 Views 0 comment Print

CBEC Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

IGST exemption on services by Fair Price Shops to Govt / FIFA etc

August 22, 2017 1797 Views 0 comment Print

Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

CGST- Reduction in rate on specified supplies of Works Contract Services etc

August 22, 2017 115338 Views 1 comment Print

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%

UTGST- Reduction in rate on specified supplies of Works Contract Services etc

August 22, 2017 1530 Views 0 comment Print

CBEC Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%.

IGST- Reduction in rate on specified supplies of Works Contract Services etc

August 22, 2017 5919 Views 0 comment Print

Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%

MGST-Amendment to Notification No. 17-2017-State Tax (Rate) to make Electronic Commerce Operator responsible for payment of SGST

August 22, 2017 960 Views 0 comment Print

No. MGST.1017/C.R.140(D)/ Taxation-1.—In exercise of the powers conferred by sub-section (5) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act)

MGST- Amendment to Notification No. 13/2017- State Tax (Rate) to amend RCM provisions for GTA and to insert explanation for LLP

August 22, 2017 1845 Views 0 comment Print

No. MGST-1017/C.R.140(C)/ Taxation-1.— In exercise of the powers conferred by sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), the Government of Maharashtra on the recommendations of the Council

MGST: Amendment to Notification No. 12/2017- State Tax (Rate) to exempt services provided by Fair Price Shops to Government

August 22, 2017 1692 Views 0 comment Print

No. MGST-1017/C.R. 140(B)/ Taxation-1.—In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act)

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