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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


Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 84 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 126 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 225 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 81 Views 0 comment Print

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 3300 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 198 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 288 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 2979 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 831 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 5241 Views 1 comment Print


Latest Judiciary


ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 72 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 60 Views 0 comment Print

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 69 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 87 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 96 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 10404 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 618 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 4371 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 18381 Views 0 comment Print


GST on Old Age Homes and Services for Senior Citizens

March 29, 2024 12825 Views 6 comments Print

Learn about the GST implications on old age homes and services for senior citizens, including exemptions, taxable services, and compliance procedures under GST laws.

Refund of ITC reversal permissible, once supplier pays GST on invoice: Delhi HC

March 29, 2024 2874 Views 0 comment Print

Delhi High Court ruled that refund of ITC reversal is permissible if supplier paid tax. Learn about the case of Pedersen Consultants India Pvt. Ltd. vs Union of India & Ors.

Notification challenged as there was no force majeure in existence to exercise power under Section 168A

March 28, 2024 2901 Views 0 comment Print

Analysis of Indus Towers Ltd. vs Union of India case by Gauhati High Court regarding notification challenge under CGST Act Section 168A.

ITC cannot be denied for settlement of consideration via Book Adjustment

March 28, 2024 6819 Views 0 comment Print

Explore the West Bengal AAR ruling on Input Tax Credit (ITC) when payment is settled through book adjustment. Detailed analysis on admissibility and implications.

Goods accompanied with E-way bill & relevant Documents: HC Quashes Penalty & seizure order

March 28, 2024 1209 Views 0 comment Print

Read about the judgment by the Allahabad High Court in Axpress Logistics India Pvt. Ltd. vs. Union of India, where the seizure of goods was set aside due to procedural irregularities.

Allahabad HC quashes GST penalty due to lack of intent to evade tax

March 28, 2024 1674 Views 0 comment Print

Read about the Allahabad High Court judgment in Shyam Sel And Power Limited vs. State Of U.P., where GST penalty was quashed due to lack of intent to evade tax.

Orissa HC condones delay in filing GST Registration Revocation Application

March 28, 2024 576 Views 0 comment Print

Read the Orissa High Court judgment on Bhagabati Prasad Kar vs. Superintendent of CGST & Central Excise, where delay in revocation application was condoned and GST return accepted.

Gujarat HC Permits Electronic Credit Ledger use for GST Appeal Pre-Deposit

March 28, 2024 2439 Views 0 comment Print

Learn how Gujarat High Court ruled that credit ledger balance can be utilized for pre-deposit when filing GST appeals. Details in the Shiv Crackers case.

Suspension of GST Registration Revoked: Failure to Decide Within 30 Days

March 28, 2024 3354 Views 0 comment Print

Shri Balaji Agro Industries vs State of Punjab: High Court rules suspension of GST registration revoked if no decision on show cause notice within 30 days.

Delhi HC modifies GST Registration Cancellation date to align with cessation of activities

March 28, 2024 618 Views 0 comment Print

Considering that the petitioner had ceased business operations since May 16, 2023, the court modified the cancellation date to align with the cessation of activities, ensuring fairness and compliance with Section 29 of the Central Goods and Services Tax Act, 2017.

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