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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 Enforcement on Autopilot: How Bonafide Buyers Are Being Crushed in Karnataka

Goods and Services Tax : The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...

June 19, 2026 45 Views 0 comment Print

Mere GSTR-1 & 3B Mismatch Cannot Automatically Trigger Section 74 Proceedings: GSTAT

Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...

June 19, 2026 63 Views 0 comment Print

Merchant Trade Transactions (MTT): How Indian Traders Earn in Dollars Without a Single Box Touching Indian Soil

CA, CS, CMA : Merchant Trade Transactions allow Indian businesses to trade goods between two foreign countries without importing them into India...

June 19, 2026 72 Views 0 comment Print

7 Day Prior Notice Before GST Action Not a Shield Against Arrest: Delhi HC

Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...

June 19, 2026 126 Views 0 comment Print

GST Appeal Restored as Authority Ignored Assessee’s Reply on Delay

Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...

June 19, 2026 117 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 852 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 477 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 3309 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 1260 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 354 Views 0 comment Print


Latest Judiciary


P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Goods and Services Tax : The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...

June 19, 2026 75 Views 0 comment Print

Gauhati HC Allows GST Registration Restoration as Taxpayer Offered to File Pending Returns

Goods and Services Tax : The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration ...

June 19, 2026 78 Views 0 comment Print

Gujarat HC Orders Bank Account Release of Director as No DRC-18 Finding Was Recorded

Goods and Services Tax : The Gujarat High Court directed release of the petitioner's attached bank accounts after the State admitted that no findings under...

June 19, 2026 84 Views 0 comment Print

Madras HC Quashes GST Assessment as Order Was Issued Before Response Deadline

Goods and Services Tax : The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a r...

June 18, 2026 147 Views 0 comment Print

GST Assessment Quashed as Portal-Only Notices Were Held Ineffective: Madras HC

Goods and Services Tax : The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provi...

June 18, 2026 147 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 2751 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 234 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 282 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 438 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 480 Views 0 comment Print


All about Composition Scheme under GST Law

April 23, 2017 6939 Views 3 comments Print

Composition Scheme under GST, a taxpayer is required to file one summarized return on quarterly basis, instead of three monthly returns as applicable for normal businesses.

Overview of Central Goods and Services Tax (CGST) Act

April 22, 2017 15768 Views 0 comment Print

The Central Goods and Services Tax Act, 2017 has been enacted to make a provision for levy and collection of tax on intra-state supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto.

Assessment and Audit Rules under Goods and Services Tax law

April 22, 2017 3018 Views 1 comment Print

Assessment and Audit play an important part in any tax administration. Goods and Services tax law is primarily based on self-assessment. The tax payer would avail the off set of input credit of taxes against his final liability to settle balance taxes which would be paid in cash.

Time of Supply of Goods and Services in GST regime

April 22, 2017 11226 Views 0 comment Print

The provisions relating to Point of Taxation (POT) are very essential element of any law as it fixes the point when the liability to pay tax arises.

All about Returns under Goods & Services Tax (GST)

April 22, 2017 18081 Views 4 comments Print

A Registered person under the proposed GST regime has to file many returns prescribed or otherwise required to be furnished by or under the act & rules made thereunder.

Key highlights of Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling

April 22, 2017 5115 Views 1 comment Print

In order to engage with the stakeholders and invite comments from the public at large, recently, the Central Government has issued 3 more Draft Goods and Services Tax (“GST”) Rules viz. Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling, on April 19, 2017, making a total of 14 Draft Rules as on date.

Appeals and Revision- GST vis a vis Existing law perspective

April 21, 2017 7575 Views 0 comment Print

The provisions related to Appeals and Revision are contained in chapter XVIII-from section 107 to section 121. It gives a detailed explanation on authorities on appeal and revision, appealable and non-appealable orders and decisions and procedures in appeal to be followed by appellant and authorities.

GST Migration Completion Status- Central Excise 73%, Service Tax 34%

April 21, 2017 2292 Views 0 comment Print

Coming to the status of migration, as on date 73% of the existing Central Excise registrants and 34% of the existing Service Tax registrants have migrated. We are fast approaching the last date for completion of migration i.e. 30.04.2017. I urge all zonal Chief Commissioners to take necessary steps to assist all existing taxpayers in their migration to the new regime.

Composition Levy under Goods & Services Tax (GST)

April 20, 2017 8535 Views 0 comment Print

Composition Scheme is a feature of Indirect Tax laws wherein assessee pay tax on value addition by maintaining detail of ‘inputs’ and ‘outputs’.

Important Points on Demand & Recovery under GST

April 20, 2017 4404 Views 0 comment Print

Under Goods and Services Tax Law, specific provisions have been laid down to levy penalty and interest in case of short-payment or delayed payment or non-payment of GST be it bonafide or in case of fraud, suppression, mis-statement etc.

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