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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


MGST: Amendment to Notification No. 2-2017 dated 29th June 2017

October 13, 2017 1650 Views 0 comment Print

No. MGST.1017/C.R. 184(5) /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act)

Power delegation under MGST Act (other than Registration and Composition)- Assistant commissioner of state tax (Investigation)

October 10, 2017 2241 Views 0 comment Print

No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Power delegation under MGST Act (other than Registration and Composition)- Assistant commissioner of state tax (Investigation)

Power delegation under MGST Act (other than Registration and Composition)- Special /Additional/ Joint Commissioner

October 10, 2017 1065 Views 0 comment Print

No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Power delegation under MGST Act (other than Registration and Composition)- Special commissioner Additional Commissioner and Joint Commissioner

Power delegation under MGST Act (other than Registration and Composition)- Deputy commissioner of state tax ( Investigation)

October 10, 2017 717 Views 0 comment Print

No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Power delegation under MGST Act (other than Registration and Composition)- Deputy commissioner of state tax ( Investigation)

Power delegation under MGST Act (other than Registration and Composition) State tax officer

October 10, 2017 1032 Views 0 comment Print

Power delegation under MGST Act (other than Registration and Composition) State tax officer Vide Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8

Power delegation under MGST Act (other than Registration and Composition) Assistant commissioner of state tax

October 10, 2017 948 Views 0 comment Print

Power delegation under MGST Act (other than Registration and Composition) Assistant commissioner of state tax vide order no. No. D.C. (A and R)-2/GST/PWR/Sections/2017-18/ADM-8

Power delegation under MGST Act (other than Registration and Composition) Deputy commissioner of state tax

October 10, 2017 1710 Views 0 comment Print

No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Power delegation under MGST Act (other than Registration and Composition) Deputy commissioner of state tax

MGST: GST refund to UN Agencies and Diplomatic Authorities

October 9, 2017 1734 Views 0 comment Print

The UN agencies and the Diplomatic Authorities (notified) in Maharashtra were eligible for refund of VAT on purchases in Maharashtra. VAT refund claims for periods prior to 1st July 2017, shall be processed as per VAT provisions.

MGST: Specifying condition and Safeguards for LUT in place of Bond for export

October 7, 2017 1221 Views 0 comment Print

All registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except those who have been prosecuted for any offence under the Maharashtra Goods and Services Tax Act, 2017

Corrigendum to MGST notification No.1/2017- State Tax Rate, dated 29.06.2017

October 7, 2017 1173 Views 0 comment Print

No. MGST-1017/C.R.104/Taxation-1.—In the Government Notification of the Finance Department No. MGST-1017/C.R.104/Taxation-1 [No. 1/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 183, dated 29th June 2017

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