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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 2115 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


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

November 1, 2023 1641 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 55173 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 1407 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 13164 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 1416 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 2115 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 5037 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 2280 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 909 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.

Kerala GST – Allocation of Adjudication Files to Deputy Commissioners

May 25, 2023 1476 Views 0 comment Print

Office of the Commissioner of the State Goods and Services Tax (SGST) Department in Kerala has issued Circular No. 11/2023 regarding the allocation of adjudication files to Deputy Commissioners of Taxpayer Services Vertical and Deputy Commissioner Adjudication. The circular aims to streamline the distribution of work among Deputy Commissioners of Taxpayer Services and Deputy Commissioners […]

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