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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 105 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 189 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 309 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 135 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 171 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 22395 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 72 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 78 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 96 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 84 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 84 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 189 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 147 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 144 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


Which tax is to be paid to under GST & Place of Supply of Goods

June 19, 2017 5937 Views 0 comment Print

Which Government tax is to be paid to (Place of Supply) On all the inter-state supplies, tax will be levied and collected by central government which will be then shared with the state of consumption of supply. This tax is known as Integrated Goods & Service Tax (IGST) which is equal to CGST + SGST […]

The Meghalaya Goods And Services Tax Act, 2017

June 19, 2017 1401 Views 0 comment Print

THE MEGHALAYA GOODS AND SERVICES TAX ACT, 2017An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by State of Meghalaya.

CBEC notifies Modes of verification under CGST Rules, 2017

June 19, 2017 11040 Views 0 comment Print

CBEC hereby notifies the following modes of verification, for the purpose Central Goods and Services Tax Rules, 2017:‑ (i) Aadhaar based Electronic Verification Code (EVC); (ii) Bank account based One Time Password (OTP):

CBEC notifies persons who are exempt from obtaining GST registration

June 19, 2017 91545 Views 1 comment Print

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis from obtaining registration under CGST Act.

Central Goods and Services Tax Rules, 2017

June 19, 2017 147303 Views 0 comment Print

In exercise of powers conferred by section 164 of CGST Act, 2017, Central Government hereby notifies Central Goods and Services Tax Rules, 2017 related to registration and composition levy

CBEC notifies jurisdiction of Central GST Tax Officers

June 19, 2017 34986 Views 0 comment Print

CBEC hereby appoints‑ (a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax and Directors General of Central Tax, (c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,

CBEC notifies certain sections of CGST Act, 2017 w.e.f. 22.06.2017

June 19, 2017 9336 Views 0 comment Print

Central 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 Central Goods and Services Tax Act, 2017 shall come into force.

The Jharkhand Goods and Services Tax Act, 2017

June 19, 2017 2052 Views 0 comment Print

Jharkhand Goods and Services Tax Act, 2017 is 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 Jharkhand and the matters connected therewith or incidental thereto

10 Key take-outs from the 17th Meeting of GST

June 19, 2017 3114 Views 0 comment Print

Implementation of GST from 1st July: GST Council ruled out any delay for GST roll out and categorically decided to implement GST from 1st July. The official implementation of GST will take place on the midnight of June 30th and July 1st in an official ceremony to be held on the same day.

Recommendations Regarding Composition Levy and GST Rate on Certain Goods

June 18, 2017 1968 Views 0 comment Print

The GST Council, in its meeting held on 11th June, 2017, had recommended increase in the turnover limit for Composition Levy for CGST and SGST purposes from Rs.50 lakh to Rs.75 lakh for all eligible registered persons. However, no clear view was taken as to whether or not this increased turnover limit will apply in case of Special Category States.

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