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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


GST ITC Denial Due to NGTP Tags Hurts Genuine Buyers’ Rights

Goods and Services Tax : The issue concerns denial of ITC to bona fide buyers based solely on supplier tagging and analytics. The key takeaway is that mech...

May 2, 2026 78 Views 0 comment Print

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 180 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 282 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 132 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 168 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 483 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 3069 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 22389 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 711 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


GST Not Applicable on Arbitral Damages Without Supply Element: Bombay HC

Goods and Services Tax : The issue was whether arbitral award damages and settlement terms constitute “supply” under GST law. The Court held they do no...

May 2, 2026 69 Views 0 comment Print

Employee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu

Goods and Services Tax : The authority held that arranging transport for employees is a welfare activity, not a business supply. Nominal recovery from empl...

May 2, 2026 75 Views 0 comment Print

GST Not Applicable on Solar Power Supply Due to Exemption for Electrical Energy: AAR Tamilnadu

Goods and Services Tax : The issue concerned GST liability on electricity supplied through a solar power plant. The AAR held that electrical energy is exem...

May 2, 2026 84 Views 0 comment Print

Fan Drive Assembly Classifiable as Fluid Coupling Due to Functional Characteristics: AAR Tamilnadu

Goods and Services Tax : The issue involved classification of a fan drive assembly used in vehicle cooling systems. The AAR held that the product operates ...

May 2, 2026 78 Views 0 comment Print

No Option for 18% GST as Outdoor Catering Falls Under Mandatory 5% Entry: AAR Tamilnadu

Goods and Services Tax : The issue was whether taxpayers could choose between concessional and standard GST rates. The AAR held that once classified as out...

May 2, 2026 60 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 96 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 168 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 132 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 123 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


Limit of Turnover for Composition under Gujarat GST Act 2017

June 23, 2017 3342 Views 0 comment Print

Government of Gujarat, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,—

Goods & Services Tax: E-Waybill

June 23, 2017 9006 Views 1 comment Print

On generation of E-Waybill, an unique number will be issued and it will made available to supplier, recipient and transporter. Further, the validity of E-Waybill depends on the distance of movement of goods like for 0 to 100 KM distance, a generated E-Waybill will be valid for 1 day etc.

Goods & Services Tax: Place of Supply

June 23, 2017 4968 Views 1 comment Print

Hence, it is very important to determine the place of supply so the taxes can be charged accordingly and transferred to ultimate destination/state/ UT.

Goods & Services Tax: Tax Invoice

June 23, 2017 9720 Views 2 comments Print

under GST you need to prepare invoices in triplicate for supply of goods: i) The original copy being marked as ORIGINAL FOR RECIPIENT, ii) The duplicate copy being marked as DUPLICATE FOR TRANSPORTER, iii) The triplicate copy being marked as TRIPLICATE FOR SUPPLIER. In case of supply of services, you need to prepare invoice in duplicate:

Maharashtra GST: Geographical Jurisdiction of AC and STO

June 23, 2017 4440 Views 0 comment Print

Geographical Jurisdiction of AC and STO- Government of Maharashtra, hereby with effect from the 23rd June 2017 specifies the entire area comprised within the State or, as the case may be, the local area mentioned in column (4) of the Schedule appended hereto, to be areas over which the officers for the time being holding the respective posts

Maharashtra GST: Geographical Jurisdiction of Deputy Commissioner

June 23, 2017 2217 Views 0 comment Print

Government of Maharashtra, hereby with effect from the 23rd June 2017 specifies the entire area comprised within the State or, as the case may be, the local area mentioned in column (4) of the Schedule appended hereto, to be areas over which the officers for the time being holding the respective posts

Maharashtra GST: Geographical Jurisdiction of Joint Commissioner

June 23, 2017 1899 Views 0 comment Print

No. PWR-GST/2017/01/ADM-8.—In exercise of the powers conferred by sub-section (2) of section 4 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. ——- of 2017) (hereinafter referred to as State Tax Act ), the Government of Maharashtra, hereby with effect from the 23rd June 2017

CBEC Chairman letter dated 23rd June 2017

June 23, 2017 1800 Views 0 comment Print

I am sure that by now, all the Chief Commissioners (CC) and the Directors General (DG) have already relieved the concerned officers in compliance with various transfer orders of AGT, 2017 mentioned in DGHRDs letter 7th June, 2017. In case this has not been complied with by any CC/DG, they would need to give me an explanation for non compliance. In any case, no salary should be drawn for all those officers who are not relieved by 23rd June, 2017 and they will be deemed to be relieved.

Cabinet expresses Gratitude to State CMs and others for support in GST introduction

June 23, 2017 888 Views 0 comment Print

Cabinet expresses Gratitude to State CMs and others for their cooperation in introduction of GST The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has passed a resolution expressing gratitude to Chief Ministers of States and others for their cooperation in introduction of GST. “GST is the biggest tax reform in independent India. […]

Punjab Goods and Services Tax Act, 2017

June 23, 2017 5580 Views 0 comment Print

THE PUNJAB GOODS AND SERVICES TAX ACT, 2017. (Punjab Act No. 5 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Punjab and the matters connected therewith or incidental thereto

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