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

GSTAT Upholds GST Penalty on Heramb Enterprises for Transporting Goods Without Valid Documents for the Actual Destination

GSTAT Sets Aside GST Penalty on Excel Steel for Violation of Natural Justice and Vague Show Cause Notice

M/s Dow Chemical International Private Ltd. v. Commissioner of State Tax, Mazgaon, Mumbai & Ors

DG Anti-Profiteering v. Vasavi and GP Infra LLP (Goods and Services Tax Appellate Tribunal (GSTAT), Special Bench, Court I)

GSTAT Kolkata Recognises ITC Reversal and Grants Opportunity to Seek Interest and Penalty Waiver under Section 128A

Seeks to amend notification No. 50/2018- Central Tax dated 13th September, 2018

Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017

Seeks to notify the Central Goods and Services Tax (Amendment) Rules 2026

Seeks to notify category of supplies for purpose of e-invoicing.

Seeks to notify section 153 to section 155 of Finance Act, 2026 to come into force

Clarifications regarding applicability of GST on certain services

Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting held on 8th October 2026, at New Delhi

Clarification in respect of the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017

Clarification in respect of receipt of payment for export of goods or services.

Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles, pursuant to Circular No. 231/25/2024-GST dated 10.09.2024

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