Process to File Refund (Export of Services with Payment of IGST)

The right to appeal cannot be defeated by procedural or technical limitations

Introduction to Rule 14A / Who Can Opt for Registration under Rule 14A? / Registration Process under Rule 14A

Nature of Transaction Between GTA and GTA : Taxability When One GTA Provides Transportation Service to Another GTA

Why this Advisory is Important? Electronic Credit Reversal and Re-claimed Statement – Concept and Purpose

GST on Loading of Railway Ballast by JCB: Karnataka AAR Holds It as Cargo Handling Service Taxable at 18%

GST on Psyllium Seeds – Interpretation of “Fresh” Goods and Eligibility for Exemption

E-Invoice on Coaching Fees Paid by Parents or Companies: Rajasthan AAR Examines Who is the “Recipient” Under GST

Eligibility of ITC on Canteen Services Provided to Employees and Contract Workers

GST Classification and Rate on Marble, Granite and Other Processed Stone Products – Rajasthan AAR

Delhi High Court Directs Issuance of Separate DRCs for Different Financial Years Before Filing Statutory Appeals

Can a GST Corrigendum Expand the Scope of a Show Cause Notice? Delhi High Court Examines Section 161 and Alternative Remedy

Rajasthan High Court Allows Delayed GST Appeal Where Notices and Order Were Only Uploaded on GST Portal

Parallel GST Proceedings by State and Central Authorities – M/s Maa Jagdambe Engineering Works

Supreme Court Affirms Bombay High Court Ruling: Assignment of Long-Term Leasehold Rights in Industrial Plots Not Liable to GST

Seeks to amend Notification No 9/2025 - Union Territory tax (Rate) to align them (as updated vide Corrigendum dated 06.05.2026)

Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026)

Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026)

Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act.

Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017

Regarding withdrawal of circular No. 212/6/2024-GST.

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017