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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


Persons Exempted from Registration – Chhattishgarh GST Act

June 21, 2017 942 Views 0 comment Print

Chhattisgarh Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total. tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Ad.

Chhattishgarh GST Act 2017: 18 Sections Notified w.e.f 22.06.2017

June 21, 2017 1377 Views 0 comment Print

Chhattisgarh Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

Chhattishgarh GST Act: GST Portal Notified w.e.f 22.06.2017

June 21, 2017 26838 Views 2 comments Print

Chhattisgarh Government hereby notifies www.gst.gov.in as Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.

West Bengal Goods and Services Tax Rules, 2017

June 21, 2017 4425 Views 0 comment Print

No. 1068 –F.T., the 21st day of June, 2017.— In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules, namely

All States/UTs except Jammu & Kashmir, approves State GST Act

June 21, 2017 10038 Views 1 comment Print

As of today, all the States and Union Territories (having assemblies), except the State of Jammu & Kashmir, have approved the State Goods and Services Tax (SGST) Act. The State of Kerala issued an Ordinance today approving State GST Act while the State of West Bengal had issued an Ordinance in this regard on 15th June, 2017.

Maharashtra Govt notifies www.gst.gov.in as Common GST Electronic Portal

June 21, 2017 2460 Views 0 comment Print

Government of Maharashtra, hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.

Govt notifies classes of officers for carrying out purposes of Maharashtra GST Act, 2017

June 21, 2017 957 Views 0 comment Print

No. GST.1017/CR 94 (B)/Taxation-1.- In exercise of the powers conferred by section 3 of Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter refered to as the State Tax Act), the Government of Maharashtra, hereby appoints with effect from the 22nd June, 2017, the following classes of officers for carrying out the purposes of the State Tax Act

Govt notifies applicability of certain sections of Maharashtra GST Act, 2017

June 21, 2017 1014 Views 0 comment Print

In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

Persons exempted from obtaining registration under Maharashtra GST Act, 2017

June 21, 2017 1920 Views 0 comment Print

Government of Maharashtra, hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.

Gujarat Goods and Services Tax Rules, 2017

June 21, 2017 16038 Views 0 comment Print

In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (25 of 2017), the Government of Gujarat hereby makes the following rules, namely:-

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