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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


GTA Services under GST Regime (Part 2)

July 23, 2017 11583 Views 9 comments Print

Can a Registered GTA apply for Composition Scheme? Well, the simple answer to this question is NO. Sec. 10(2) of the CGST Act says:- The registered person shall be eligible to opt for composition scheme, if:- (a) he/she is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II (i.e. restaurant, catering, and other similar services)

Redefining the Indirect Tax Structure under New GST Regime

July 22, 2017 4203 Views 0 comment Print

The Goods & Service Tax is a comprehensive value added tax on the supply of goods and services. Destination based consumption tax. Aims to provide cost competitiveness to the indigenous goods / services in the international markets.

Brief about GST Practitioner

July 22, 2017 5487 Views 2 comments Print

As per Section 48 of the CGST Act provides for the authorization of an eligible person to act as approved GST practitioner. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government.

WCO praises tax reforms in India including implementation of GST

July 22, 2017 948 Views 0 comment Print

The Union Finance Minister, Shri Arun Jaitley:The National Trade Facilitation Action Plan (NTFAP) aims to align border procedures with international best practices and improve Ease of Doing Business; Dr Kunio Mikuriya, Secretary General, World Customs Organization (WCO) calls on the Finance Minister and praises the massive reforms undertaken by the present Government in the Indian […]

GST: Time to opt Composition scheme & to apply registration cancellation extended

July 22, 2017 2853 Views 0 comment Print

Taxpayers who were provisionally migrated by virtue of being registered under the existing laws, but who are no longer required to be registered under GST, the period of applying for cancellation of registration is being extended up to 30th September, 2017.

Applicability of GST in December, 2017 CS Professional Programme Examination

July 22, 2017 2226 Views 0 comment Print

We are pleased to inform you about the introduction of Goods & Services Tax (GST) in the Taxation Curriculum of CS Professional Programme under Part B of Advance Tax Laws and Practice (Module 3 Paper 7) for December 2017 Examination. GST has been made applicable for knowledge enhancement and updation of students and to equip them in the new indirect taxation regime.

ICSI: Applicability of GST in December, 2017 Executive Programme Examination

July 22, 2017 2859 Views 0 comment Print

We are pleased to inform you about the introduction of Goods & Services Tax (GST) in the Taxation Curriculum of CS Executive Programme under Tax Law and Practice Paper (Module – 1 Paper – 4) for December 2017 Examination. GST has been made applicable for knowledge enhancement and updation of students and to equip them in the new indirect taxation regime.

Top 150 asked questions on GST- Twitter

July 22, 2017 42813 Views 30 comments Print

Tweets received by askGST_GOI handleh have been scrutinized and developed into a short FAQs of 100 tweets. GST tweeter account- GST@GOI has issued set of top 100 asked questions on GST along with answers. Those asked questions/tweets along with replies are as below

Number of Registration of GSTN crosses 77.5 lakhs

July 22, 2017 1506 Views 0 comment Print

Till 18th July 2017, the total number of GSTIN registrations is 77,55,416. No major problems have been reported post Goods and Services Tax (GST) from the field offices across the country Internet is not required for doing / conducting business. It would be required only for the purpose of filing of returns under GST. The […]

Government has constituted a Committee to monitor impact of GST

July 22, 2017 1305 Views 0 comment Print

Government has constituted a Central Monitoring Committee headed by the Cabinet Secretary to monitor the impact of GST.Three meetings of the Central Monitoring Committee have been held on 2nd July, 11th July and 18th July. The reports include the details of feedback received from various Ministries and Departments regarding the following issues:

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