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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 2013 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 10116 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 18720 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 981 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 43755 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 1689 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 2205 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 930 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 101019 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 61809 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 1800 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 852 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 1284 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 21642 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 17955 Views 0 comment Print


Latest Notifications


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 6900 Views 0 comment Print

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 843 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 729 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 1644 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 951 Views 0 comment Print


Enhancing GST Administration: Creation of State Co-ordination Committee

November 8, 2023 1503 Views 0 comment Print

Enhancing GST Administration: Learn about Creation of State Co-ordination Committee for Rajasthan. Co-chairs from CGST & CEX and State Tax Officials included.

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

November 1, 2023 1689 Views 0 comment Print

Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise figures, and insights into the 13% YoY increase

Scrutiny of GST Returns for the FY 2017-18-reg

October 31, 2023 55245 Views 0 comment Print

Get insights into the Government of National Capital Territory of Delhi’s Department of Trade and Taxes’ latest policy instructions on the scrutiny of GST returns for the FY 2017-18.

Maharashtra GST Authority Appoints New Member

October 16, 2023 1470 Views 0 comment Print

Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Advance Ruling Authority.

Separate Notices Issued to Taxpayers Under Sections 73 & 74 of KSGST Act – Circular

October 9, 2023 13215 Views 0 comment Print

Explore circular from State Goods and Services Tax Commissioner’s office regarding separate notices for taxpayers under GST Sections 73 and 74.

Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023

September 26, 2023 1452 Views 0 comment Print

Explore Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 and its significant changes. Understand the impact on online gaming, casinos, and more.

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

August 1, 2023 2205 Views 0 comment Print

In July 2023, India’s GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15% YoY rise.

Appeal Clarification: Non-Constitution of GST Tribunal – Trade Circular 20T/2023

July 31, 2023 5124 Views 0 comment Print

Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST Tribunal as directed by the Bombay High Court.

Maharashtra Goods and Services Tax (Amendment) Act, 2023

July 28, 2023 2352 Views 0 comment Print

Read about the Maharashtra Goods and Services Tax (Amendment) Act 2023, its key changes to the GST Act, and its implications for taxpayers in Maharashtra. Stay updated with the latest tax amendments.

Procedure for Reimbursement of SGST on Cinematographic Shows of Cinema Kanakamarga 

June 22, 2023 957 Views 0 comment Print

Learn about procedure for claiming reimbursement of State GST (SGST) on movie Kanakamarga in Karnataka. This circular provides detailed instructions and application formats for exhibitors to apply for reimbursement.

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