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Restaurant Services through E-Commerce under GST: Are Composition Dealers Allowed?

Goods and Services Tax : Since restaurant services are notified under Section 9(5), GST is paid by the e-commerce operator and not the supplier. Therefore,...

February 25, 2026 1635 Views 0 comment Print

Can IGST Balance Can Be Transferred to SGST of Another GSTIN Under Same PAN?

Goods and Services Tax : Rule 87(14) now permits moving unutilised IGST cash from one GSTIN to another under the same PAN via PMT-09, easing blocked cash i...

January 29, 2026 9936 Views 0 comment Print

Can Penalty be Levied on Delayed Annual GST Return?

Goods and Services Tax : The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Secti...

January 20, 2026 18393 Views 2 comments Print

Non-Issuance of State Notifications: Can GST Rates Differ Between Centre & States?

Goods and Services Tax : Discover why states must issue notifications for GST rate changes. The GST Council's recommendations are binding, ensuring a unifo...

September 23, 2025 906 Views 0 comment Print

Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...

January 25, 2024 43572 Views 0 comment Print


Latest News


October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...

November 1, 2023 1641 Views 0 comment Print

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...

August 1, 2023 2118 Views 0 comment Print

GST collection for Oct 2021 registered second highest since GST implementation

Goods and Services Tax : GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue col...

November 27, 2021 879 Views 0 comment Print

CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

Goods and Services Tax : GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, E...

January 2, 2019 100830 Views 5 comments Print

CBIC extends due date of filing Form GSTR-9, GSTR-9A & GSTR-9C

Goods and Services Tax : CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 201...

December 8, 2018 61782 Views 12 comments Print


Latest Judiciary


GST Demand Set Aside although Tax Paid Under CGST/SGST Instead of IGST: Allahabad HC

Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...

January 19, 2026 1542 Views 0 comment Print

Order passed without granting opportunity as required u/s. 75(4) of GST Act is liable to be quashed

Goods and Services Tax : Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Servi...

September 29, 2025 747 Views 0 comment Print

IGST can be adjusted against CGST/SGST liabilities: Kerala HC

Goods and Services Tax : Kerala HC set aside an order against a rice and dairy products trader, directing tax authorities to re-evaluate disallowance of IT...

September 6, 2025 1179 Views 0 comment Print

IGST credit reversal not required when credit is wrongly claimed instead of CGST & SGST

Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...

June 7, 2024 21228 Views 0 comment Print

Kerala HC direct Rectification of Mistaken ITC Claim under CGST & SGST Instead of IGST 

Goods and Services Tax : Kerala High Court's recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification ...

January 19, 2024 17790 Views 0 comment Print


Latest Notifications


Maharashtra Extended GST Appeal Deadline Till June 30, 2026 for Earlier Orders

Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...

March 24, 2026 591 Views 0 comment Print

Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025

Goods and Services Tax : Manipur GST (Second Amendment) Ordinance, 2025, aligns state law with Central GST changes from the Finance Act, 2025. Key amendmen...

October 7, 2025 648 Views 0 comment Print

Maharashtra Goods and Services Tax (Amendment) Act, 2025

Goods and Services Tax : The Maharashtra Goods and Services Tax (Amendment) Act, 2025, introduces changes, including a new "track and trace" mechanism for ...

August 16, 2025 1503 Views 0 comment Print

Maharashtra GST Arrears Settlement Forms Specified

Goods and Services Tax : Maharashtra State Tax Commissioner issues forms for settlement of GST arrears under 2025 Act; physical submission required for per...

August 13, 2025 873 Views 0 comment Print

Manipur GST (Amendment) Bill, 2025 Introduced in Lok Sabha

Goods and Services Tax : An overview of the Manipur GST (Amendment) Bill, 2025, which updates the state's tax laws to align with central GST amendments....

July 31, 2025 549 Views 0 comment Print


FAQ’s on applicability of GST on Rice

February 23, 2018 84930 Views 14 comments Print

With the roll-out of GST and its implementation, the branded rice has become costlier due to imposition of GST of 5 % on rice with registered brand name. Rice being one of the most consumed cereals is affecting the normal consumers. A person has to pay 5% extra on the consumption of every one kg of branded rice.

Manual filing & processing of GST refund of inverted tax structure & deemed exports

February 21, 2018 15495 Views 0 comment Print

As explained earlier, due to the non-availability of the refund module on the common portal, it has been decided, on the recommendations of the Council, that the applications /documents /forms pertaining to refund claims on account of inverted tax structure and deemed exports shall be filed and processed manually till further orders.

Telangana notifies way bill with effect from 10-02-2018

February 10, 2018 1401 Views 0 comment Print

TGST Act, 2017- The Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017)- Way bill notification- Effective date- Notification- Orders- Issued.

E-way bill not required in Nagaland till 31.05.2018 for Intra-State movement of goods

February 9, 2018 3801 Views 0 comment Print

No e-way bill under rule 138 shall be required to be generated on intra-state movement of goods within the State of Nagaland till the 31st day of May, 2018.

Telangana govt notifies Waybill for intra-State movement of goods

February 9, 2018 5961 Views 1 comment Print

Government of Telangana State hereby notifies the document known as Waybill that is to be issued by the registered person for intra-State movement of goods.

Direction for Processing of refund under DGST Act, 2017

February 8, 2018 2139 Views 0 comment Print

All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-

GST regime is not tax friendly & GST Website must provide easy access to Taxpayer: Bombay HC

February 6, 2018 16338 Views 9 comments Print

A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals.

J&K Govt. notifies Reimbursement of Taxes for promotion of industries

February 5, 2018 2364 Views 1 comment Print

State of Jammu and Kashmir hereby notifies the following scheme for providing budgetary support to the manufacturing units in the shape of reimbursement of State Taxes paid under Jammu and Kashmir Goods and Services Tax Act, 2017.

Postponement of introduction of E-way bill under GST in Maharashtra

February 5, 2018 2178 Views 0 comment Print

Government of Maharashtra hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Maharashtra Government, Finance Department No. MGST1018/C. R.-04/Taxation-1 [Notification No. 74/2017 –(State Tax)] dated the 29th December, 2017

e-way bill not required till 31.03.2018 for intra-state supplies of goods in Punjab

January 29, 2018 12282 Views 0 comment Print

Punjab Government has notified under Rule 138(14)(d) of Punjab GST Rules, 2017 that e-way bill will not be required to be generated for a period of two months from 1st February, 2018 for intra-state supply of goods provided such goods do not cross the State boundary during the transit. However, a person may voluntarily generate e-way […]

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