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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


Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure

Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...

June 11, 2026 1044 Views 0 comment Print

Input Tax Credit Under GST: Conditions, Restrictions & Compliance

Goods and Services Tax : Understand the key rules governing ITC claims under GST, including eligibility conditions, blocked credits, GSTR-2B reconciliation...

June 11, 2026 144 Views 0 comment Print

SC Upholds GST On Online Gaming, Fantasy Sports & Casinos

Goods and Services Tax : The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgme...

June 11, 2026 105 Views 0 comment Print

The Hidden Business Risks in GST Fourth Amendment Rules 2025

Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...

June 10, 2026 195 Views 0 comment Print

NGTP Tag Cannot Replace Evidence: Why Bona Fide GST Buyers Are Facing Unwarranted Scrutiny

Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...

June 10, 2026 318 Views 0 comment Print


Latest News


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 75 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 285 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 2967 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 822 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5226 Views 1 comment Print


Latest Judiciary


West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...

June 11, 2026 42 Views 0 comment Print

Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025

Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...

June 11, 2026 63 Views 0 comment Print

Madras HC Orders Fresh GST Adjudication Subject to 25% Tax Deposit Despite Ex-Parte order

Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...

June 11, 2026 72 Views 0 comment Print

GST Order Quashed as Hearing Was Fixed Before Reply Deadline: Uttarakhand HC

Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...

June 11, 2026 102 Views 0 comment Print

Allahabad HC Quashes GST Demand as Hearing Date Was Fixed Before Reply Deadline

Goods and Services Tax : The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a rep...

June 11, 2026 63 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 9810 Views 0 comment Print

IBBI Mandates GST Returns & E-Way Bills for Operational Creditors Filing Section 9 Cases

Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...

June 4, 2026 378 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 612 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4317 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18342 Views 0 comment Print


Detailed Manual and FAQs on filing of GSTR-1A

August 2, 2024 16968 Views 1 comment Print

Learn how to file GSTR-1A with our comprehensive manual and FAQs. Get step-by-step guidance and clear answers to common questions.

GST Registration: Biometric Aadhaar Authentication for J&K & West Bengal

August 2, 2024 1857 Views 0 comment Print

New GST registration update for Jammu & Kashmir and West Bengal: Biometric Aadhaar authentication and document verification details effective August 2, 2024.

Advisory in respect of Changes in GSTR 8: TCS Rate reduction wef July 10, 2024

August 2, 2024 3309 Views 0 comment Print

GST Advisory: TCS rate reduced to 0.5% from 1% effective 10/07/2024. Learn about the transition period and GSTR-8 filing updates.

Manual | Form GSTR-1 Creation & Submission of Outward Supplies Return

August 2, 2024 9633 Views 0 comment Print

Form GSTR-1 is an essential document for GST-registered taxpayers, detailing outward supplies of goods and services. This manual guides you through creating, submitting, and amending Form GSTR-1 and GSTR-1A. To file Form GSTR-1, log in to the GST portal and navigate to the GSTR-1 section. You can download details from e-invoices, view or edit them, […]

Seat Covers Classifiable as Accessories Under HSN 8708 & not as Seats Under HSN 9401

August 2, 2024 1896 Views 0 comment Print

The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not ‘seats’ under HSN 9401, maintaining the classification.

GST AAAR Upholds Ruling on Micronutrient Fertilizer Classification

August 2, 2024 3210 Views 0 comment Print

Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub’s Mangala Borosan and Mangala G1 products and their appropriate GST rates.

GST AAAR Andhra Pradesh Ruling on Composite Supply for Carbon Credits

August 2, 2024 897 Views 0 comment Print

AAAR found that AIF’s multiple supplies to different recipients could not be categorized as a “Composite Supply” under Section 2(30) of the CGST Act, as the supplies were not bundled naturally or provided to a single recipient.

GST on supplementary invoices for works contracts executed before 18/07/2022

August 2, 2024 1326 Views 0 comment Print

AAR Odisha confirms GST on supplementary invoices for works contracts executed before 18/07/2022 is 18%, overriding previous 12% rate due to recent amendments.

Impact of Budget 2024 with respect to GST

August 2, 2024 1413 Views 0 comment Print

Hon. Finance Minister announced the budget on 23rd July 2024 and considering the changes made in the budget w.r.t. GST as well as income tax, the intension of the govt has been well-noted and exhibited. However, whether the real benefit of those intensions to reduce the litigation or provide amnesty scheme will be really benefitted […]

AAAR Maharashtra Denies GST Rectification Request by Puranik Builders

August 2, 2024 936 Views 0 comment Print

AAAR Maharashtra rejects Puranik Builders’ GST rectification request, affirming the need to refund excess GST to customers as per the ruling.

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