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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 258 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 198 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 435 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 345 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 189 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 2145 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 18252 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 609 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 735 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 132 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 132 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 132 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 90 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 78 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 2103 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 6255 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 12084 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 3186 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


Is It Possible to Declare Credit Note in GST Returns After November 30th?

April 30, 2024 47541 Views 0 comment Print

Discover if it’s possible to declare GST credit notes in returns after November 30th. Get insights into the legal provisions and practical implications in this analysis.

GST Refund: Kerala HC directs GSTN to pass rectification order

April 30, 2024 960 Views 0 comment Print

Explore the Kerala High Court directive to GSTN regarding refund claims, errors rectification, and implications for petitioners. Detailed analysis and outcome included.

जीएसटी एक्ट में GSTR-9C दाखिल ना करने पर विलंब शुल्क नहीं लगाया जा सकता?

April 30, 2024 5499 Views 0 comment Print

यह कि कुछ कर पदाधिकारी द्वारा जीएसटीR 9 और GSTR-9C के संबंध में अर्थ दंड के नोटिस जारी किए जा रहे हैं ।जबकि जीएसटी एक्ट के अनुसार GSTR-9C केवल एक समाधान विवरण पत्र है ।जो रिटर्न की श्रेणी में नहीं आता है ।जीएसटी एक्ट की धारा 47 रिटर्न लेट दाखिल करने पर लेट फीस का प्रावधान करती है ।

Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

April 30, 2024 1215 Views 0 comment Print

Explore the Kerala High Court’s decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidated due to the petitioner’s inability to respond following the cancellation of GST registration.

SEZ Units furnishing LUT are Exempt from GST on RCM for services from DTA Supplier 

April 30, 2024 3048 Views 0 comment Print

Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mechanism for services availed from DTA suppliers with LUT.

GST Recovery proceeding can be initiated after 3 Months of Service of order

April 29, 2024 2193 Views 0 comment Print

Penna Cement Industries Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court) – GST recovery proceedings can be initiated only if amount is not paid within a period of 3 months from the date of service of order

No penalty for mere technical errors in e-way bill addresses if no tax evasion intent

April 29, 2024 1632 Views 0 comment Print

Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without evidence of intent to evade taxes, do not warrant penalty imposition.

Basic Concept of Tax Invoice and credit/debit note under GST

April 29, 2024 34965 Views 0 comment Print

Explore basic concepts of tax invoices, credit notes, and debit notes under GST. Learn about their importance, issuance, and compliance requirements. For detailed insights, read more.

Enhancing Efficiency in CGST: Replicating Functional Basis Model – CBIC Update

April 29, 2024 1143 Views 0 comment Print

Discover the latest developments from the Central Board of Indirect Taxes & Customs regarding the reorganization of CGST zones and successful interceptions against smuggling activities. Stay informed with CBIC’s newsletter.

Encouraging Transparency in GST Regulations for Businesses: A Case Study

April 29, 2024 1071 Views 0 comment Print

Explore the landmark decision by the Madras High Court in the case of M/s. Oasys Cybernetics Private Limited, emphasizing fairness and transparency in GST assessments. Learn how the ruling sets a precedent for just tax administration.

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