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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 Billing Framework for Hotel / Resort with Restaurant declared as Specified Premises

Goods and Services Tax : The issue was classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as com...

April 23, 2026 102 Views 0 comment Print

GST Multi-Year SCN Validity Under Sections 73 & 74: Legal Split

Goods and Services Tax : Courts differ on validity of multi-year GST SCNs under Sections 73 and 74. Issue referred to larger bench; legal position remains ...

April 23, 2026 75 Views 0 comment Print

Professionals Not Liable for GST Fraud Without Active Role Gujarat HC

Goods and Services Tax : The Court held that arrest under GST requires clear evidence of fraudulent intent and active involvement. Mere association with di...

April 23, 2026 357 Views 0 comment Print

GST on Restaurants, Lodges, Marriage Halls and Pilgrim Rooms

Goods and Services Tax : This guide explains GST rates, composition scheme eligibility, and new hotel tariff slabs. It highlights how ITC restrictions and ...

April 23, 2026 261 Views 0 comment Print

Bona Fide GST Return Corrections Cannot Be Denied: Karnataka HC Landmark Ruling

Goods and Services Tax : The Court held that genuine errors in returns can be corrected despite statutory deadlines. Technical timelines cannot override ac...

April 23, 2026 135 Views 0 comment Print


Latest News


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 1788 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 18021 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 606 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 729 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 954 Views 1 comment Print


Latest Judiciary


Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification

Goods and Services Tax : The ruling held that concessional GST rate applies only if bags qualify as biodegradable under the notification. It clarified that...

April 23, 2026 60 Views 0 comment Print

Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan

Goods and Services Tax : The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement m...

April 23, 2026 51 Views 0 comment Print

Composite GST Orders Invalid Due to Legal Requirement for Year-Wise Adjudication: Kerala HC

Goods and Services Tax : The Court examined whether tax authorities can issue a single order for multiple years. It held that composite orders are invalid ...

April 23, 2026 81 Views 0 comment Print

GST Proceedings Allowed to Continue Due to Lack of Evidence of Natural Justice Violation

Goods and Services Tax : The petitioner alleged denial of hearing and cross-examination. The Court ruled that no such violation was established at this sta...

April 23, 2026 63 Views 0 comment Print

GST Registration Cancellation Quashed Due to Absence of Reasons: Bombay HC

Goods and Services Tax : The court examined cancellation of GST registration issued without stating any reasons. It held such non-speaking orders invalid a...

April 23, 2026 63 Views 0 comment Print


Latest Notifications


GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...

April 22, 2026 1902 Views 0 comment Print

CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 6102 Views 1 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 11934 Views 0 comment Print

Editing allowed in Appeal Pre-deposit Percentage Field in GST Portal

Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...

April 11, 2026 3180 Views 0 comment Print

GSTN Clarifies Appeal Rights Due to Incorrect NIL Demand in Adjudication Orders

Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...

April 3, 2026 552 Views 0 comment Print


GST applicability of ESOP/ESPP/RSU provided by a company to its employees or through its overseas holding company

August 30, 2024 8991 Views 2 comments Print

Understand GST implications on ESOP, ESPP, and RSU plans, including exemptions and conditions for Indian subsidiaries and foreign parent companies.

Delhi HC directes to prove payment for inward supplies in respect of which refund claimed

August 30, 2024 894 Views 0 comment Print

Delhi High Court directed petitioner to satisfactorily prove that payment was duly made for inward supplies in respect of which it had claimed refund of accumulated Input Tax Credit (ITC).

GST Implementation in Manufacturing Sector of India: Consequences & Difficulties

August 30, 2024 1515 Views 1 comment Print

Explore the difficulties and consequences of GST implementation in India’s manufacturing sector, including tax structure issues and administrative challenges.

FAQs on GSTR-1 Filing and Rule 10A Compliance

August 30, 2024 3630 Views 0 comment Print

Starting September 1, 2024, update bank details on GST portal to avoid filing issues. Learn about Rule 10A, its importance, and update process.

TNGST issues guidelines for Adjudication proceedings – TN CTD Circular

August 29, 2024 5247 Views 1 comment Print

TNCTD Circular 8/2024 outlines new adjudication guidelines to improve GST order quality, focusing on clarity, fairness, and transparency in adjudication proceedings.

Mechanism to compliance of Section 15(3)(b)(ii) of CGST Act, 2017

August 29, 2024 7548 Views 2 comments Print

Understand compliance for CGST Act Section 15(3)(b)(ii) with our guide on discount agreements, ITC reversal, and necessary certificates.

AAR Ruling on GST on 30 years Lease of Land for Commercial Office Complex  

August 29, 2024 3213 Views 0 comment Print

AAR Ruling on whether Upfront premium for a 30-year lease of industrial plots by SMPK qualifies for GST exemption under Notification No. 12/2017-CGST (Rate).

GST not applicable to contributions below Rs. 7,500 per month per RWA member

August 29, 2024 7809 Views 0 comment Print

The GST AAR West Bengal clarifies that RWAs need not charge GST on contributions up to Rs. 7,500 per month, regardless of other members’ payments.

Bridge Tournaments Not Taxable Under GST: Game of Skill, Not Gambling or Betting

August 29, 2024 1599 Views 0 comment Print

Advance ruling clarifies that participation money in bridge tournaments is not considered ‘specified actionable claims’ under GST, based on West Bengal AAR.

Survey & Design Services for Government Water Supply Schemes Exempt from GST

August 29, 2024 903 Views 0 comment Print

GST AAR West Bengal clarifies that survey and design services related to water supply schemes qualify as pure services under GST Notification 12/2017-CT(R).

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