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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


Innovative Reform Ideas on Nine Years of GST to Curb complexities & ITC Frauds

Goods and Services Tax : The article argues that large-scale GST frauds and growing compliance burdens show the need for structural reform. It proposes alt...

June 17, 2026 126 Views 0 comment Print

National Workshop on GSTAT e-Appeals: A Practitioner’s Experience

Goods and Services Tax : The GSTAT workshop clarified that appeals can be filed electronically without submitting physical records or paper books. The key ...

June 17, 2026 729 Views 0 comment Print

GST Notice/Order Service Dispute: Courts Question Portal-Only Communication

Goods and Services Tax : The article examines whether merely uploading notices on the GST portal amounts to valid service under Section 169 of the CGST Act...

June 17, 2026 276 Views 0 comment Print

Tax Evasion through Shell Companies under Income Tax and GST

CA, CS, CMA : The article explains how dealings with shell companies, accommodation-entry providers, and fake invoice operators can trigger inco...

June 17, 2026 159 Views 0 comment Print

Fake GST Invoices Without Supply: When Section 74 Applies & When It Does Not

Goods and Services Tax : CBIC clarifies that fake invoices without actual supply do not create a taxable supply, but wrongful ITC utilization can trigger r...

June 17, 2026 228 Views 0 comment Print


Latest News


Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 399 Views 0 comment Print

GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 450 Views 0 comment Print

CAAS Urges Responsible AI Use in GST Administration

CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...

June 12, 2026 3261 Views 0 comment Print

Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 1203 Views 0 comment Print

Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 348 Views 0 comment Print


Latest Judiciary


Works Contract Qualified for GST Exemption as Goods Component Was Below 25% Threshold

Goods and Services Tax : Maharashtra AAR held that a sewerage infrastructure contract was a composite supply and not a pure service. Exemption under Entry ...

June 17, 2026 84 Views 0 comment Print

Bonded Warehouse Supplies Not Exports as Goods Delivered Within India: AAR Maharashtra

Goods and Services Tax : The Maharashtra AAR held that supplies of warehoused goods to foreign-going vessels, Indian Navy ships, and Coast Guard ships did ...

June 17, 2026 57 Views 0 comment Print

MHADA Flats Taxable as Additional FSI Was Received Before Occupancy Certificate: AAR Maharashtra

Goods and Services Tax : The Maharashtra AAR held that supply of MHADA-reserved flats constituted a taxable works contract service because additional FSI r...

June 17, 2026 69 Views 0 comment Print

Supply to Navy, Coast Guard & Foreign-Going Vessels Not Export Under IGST Act: Maharashtra AAR

Goods and Services Tax : The Maharashtra AAR held that supplies of warehoused goods to foreign-going merchant vessels, Indian Navy ships, and Coast Guard s...

June 17, 2026 69 Views 0 comment Print

GTA Service Tax Demand Quashed as Consignment Notes Were Issued by Principal Contractor

Service Tax : CESTAT Chennai held that a subcontractor arranging transportation on behalf of a principal contractor was not the person liable to...

June 17, 2026 81 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 726 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 129 Views 0 comment Print

GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 216 Views 0 comment Print

GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 387 Views 0 comment Print

GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 432 Views 0 comment Print


How to download Return file from GST Portal and modify/delete earlier uploaded details

September 8, 2017 60168 Views 5 comments Print

1) User can download the saved invoices/details from online portal 2) To generate file for download GSTR1 click PREPARE OFFLINE → Download → GENERATE FILE. If any previously downloaded request done it will show the download link to download file. 3) To generate latest GSTR1 file click again on GENERATE FILE button and it will take 10-15 minutes to generate file.

How to download Error File From GST Portal and Make Corrections

September 8, 2017 178812 Views 13 comments Print

Tips For Downloading Error File From GST Portal and Making Corrections In case data uploaded through JSON on the portal (invoice data or other record) fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. 1) If any json upload shows status […]

17 Steps on How to prepare GSTR-1 using Offline Tool

September 8, 2017 85317 Views 2 comments Print

STEP BY STEP GUIDE ON How to prepare GSTR-1 using Offline Tool 1) Where to get it?: Download the latest version of Offline Tool from the Download section of GST Portal 2) How to install: Extract the ‘gst_offline tool.zip downloaded from portal and install by selecting ‘GST’ offline Tool’ icon. On extraction of zip file, […]

GST: Delhi HC grants interim relief to Gold Dore Bar Importers

September 8, 2017 2565 Views 0 comment Print

Rule 44 A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars

All about Filling of GSTR 2 on GST Portal

September 8, 2017 67023 Views 12 comments Print

It is auto-populated from the GSTR 1/5, GSTR 6 (ISD), GST 7(TDS), and GSTR 8 (TCS) filed by the supplier taxpayer from whom goods and/or services have been procured or received by the receiver taxpayer in a given tax period.

CBEC to reduce litigation in Service Tax & Central Excise matters

September 8, 2017 1953 Views 0 comment Print

Our immediate focus is on reducing litigation in all legacy matters of Service Tax and Central Excise. Zonal Principal CCs / CCs are requested to give this matter utmost priority.

Valuation of Supplies under GST with Practical Examples

September 8, 2017 79974 Views 2 comments Print

Value of Supply: GST will be levied on the value of supply. In other words to levy GST, correct value of supply is required. What can be part of the value of supply or what does not form part of the value of supply is very important to levy GST. Definitely determination of value of […]

Video: Self-Invoicing (RCM), Payment Voucher, When to Issue?

September 8, 2017 6645 Views 0 comment Print

There is a lot of confusion in relation to Documentation Part for Reverse Charge, So we are trying to clear the doubts related to same. Also covering Accounting Part of RCM.

Merchant Exports under GST

September 8, 2017 43956 Views 7 comments Print

Merchant exporters are instrumental in a boosting of country’s exports especially exports from MSME and small manufacturers. As per Foreign Trade Policy, Para 9.33 Merchant Exporter means a person engaged in trading activity and exporting or intending to export goods.

GST on Director’s Remuneration

September 8, 2017 144741 Views 14 comments Print

This article discusses in detail about GST on Services of director i.e. sitting fees, commission etc. The government has power u/s 9(3) of CGST Act & u/s 5(3) of IGST Act, to notify the levy of GST on RCM basis on goods or services.

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