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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


Allahabad HC Sets Aside UP GST Order, Orders Fresh Hearing for Procedural Issues & Insolvency

August 10, 2024 942 Views 0 comment Print

Allahabad HC sets aside U.P. GST order for BGR Energy. The court mandates a fresh hearing due to procedural issues and insolvency resolution.

Delhi HC Stays Unreasoned GST Orders Passed Near Extended Period of Limitation

August 10, 2024 1299 Views 0 comment Print

Petition challenges CGST order for FY 2018-19 as unreasoned, leading court to stay the order and seek detailed affidavits on similar cases.

Deadline Extensions Under CGST Act; Court Stays Demand Until December 2024

August 10, 2024 924 Views 0 comment Print

Calcutta HC stays GST demand in Gopal Samanta Vs Union of India. Case involves dispute over time extensions and force majeure under GST Act.

Natural Justice Violation: Late Writ Filed; HC Directs Appeal Within 30 Days

August 10, 2024 633 Views 0 comment Print

Calcutta HC rules on Sitangshu Sekhar Masanta Vs State of WB, allowing appeal despite delay due to notice upload issues under WBGST/CGST Act.

Understanding the new form GSTR-1A

August 10, 2024 14736 Views 0 comment Print

Learn about GSTR-1A, its purpose, filing requirements, and impact on GST compliance. Discover how it helps correct errors in previously filed GSTR-1.

Retraction of Statements: Legal Perspective

August 10, 2024 8142 Views 0 comment Print

Explore the importance of recording statements in tax law, their evidentiary value, and the legal process for retraction. Learn about admissions and their implications.

Petition under Article 226 of the Constitution of India should be filed within reasonable time: Madras HC

August 10, 2024 591 Views 0 comment Print

Madras High Court held that even though the time limit is not prescribed for filing petition under Article 226 of the Constitution of India, the same should be filed within a reasonable time.

IGST Refund on Upward Price Revisions for Exported Goods

August 10, 2024 2073 Views 0 comment Print

Discover the new IGST refund rules for upward price revisions on exports. Learn about the updated process, eligibility, and practical implications.

Analysis of Section 128A CGST: Conditional Waiver of Interest/Penalty

August 10, 2024 69045 Views 1 comment Print

Explore Section 128A of the CGST Act, detailing the conditional waiver of interest and penalties for demands under Section 73. Understand eligibility and conditions.

GST on annuity payable by NHAI leviable only if invoice is raised or amount is received: Madras HC

August 9, 2024 2487 Views 0 comment Print

Madras High Court held that petitioner providing services to National Highways Department of India (NHAI) is not liable to pay GST till either invoice is raised or amount/ payment is received in Annuities.

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