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GST Acts

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 283 items in 15 pages
Section 1Short title, extent and commencement
Section 2Definitions
Section 3Officers under this Act
Section 4Appointment of Officers
Section 5Powers of officers under GST
Section 6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 7Scope of supply
Section 8Tax liability on composite and mixed supplies
Section 9Levy and collection
Section 10Composition levy
Section 11Power to grant exemption from tax
Section 12Time of Supply of Goods
Section 13Time of Supply of Services
Section 14Change in rate of tax in respect of supply of goods or services
Section 15Value of Taxable Supply
Section 16Eligibility and conditions for taking input tax credit
Section 17Apportionment of credit and blocked credits
Section 18Availability of credit in special circumstances
Section 19Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20Manner of distribution of credit by Input Service Distributor

News Section

News

21 Jul 26
UPI Crosses 55.49 Crore Users in June 2026; FY26 Transactions Hit Rs 314 Lakh Crore
CBDT Enables Foreign Assets Reporting in AIS: Taxpayers Can Now View CRS/FATCA Data Online
Uttarakhand HC: Minor GST E-Way Bill Typo Can’t Trigger Section 129 Penalty
Madras HC: Bank Account Under GST Section 83 Can’t Be Sustained Without Tangible Material
Calcutta HC: GST Order U/S 73 Remains Valid If Digitally Signed on or Before the Limitation Deadline
No GST Demand Order Within Deadline: Delhi High Court Quashes ADT-03 Audit Notice and DRC-01
20 Jul 26
Core Industries Index Overhauled with 2022-23 Base Year and Expanded Industry Coverage
CBDT Notifies NaBFID 10-Year Zero Coupon Bond Under Income Tax Act, 2025
19 Jul 26
Tax Compliance Checklist for Small and Medium Enterprises
Karnataka HC Quashes GST Order Over Absence of Fraud Allegation in SCN U/S 74
18 Jul 26
Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226
Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226
GSTAT Activates Token Generation Facility to Resolve E-Filing Appeal Portal Issues
DGTS and Belapur Commissionerate Host Hybrid GST Seminar for Industry and Tax Experts
16 Jul 26
Centre Revises Excise Duty Rates on Petrol and Diesel Components; Changes Effective from 16th July 2026
Social Protection Fund Notified as Specified Person Under IT Act 2025 for Tax-Exempt Investments in India
Gujarat HC Rejects Plea Against Fake GST ITC Demand Over Misleading Submissions to the Court
Karnataka HC Clarifies No GST on Machinery Returned to Seller for Testing Without Consideration
Dimapur Unit Tax Department Carries Out Field Inspection Drive for GST Compliance Awareness
15 Jul 26
Karnataka HC Grants Relief on Common GST Notices, GSTR-2A/GSTR-3B ITC
AP HC: Single SCN and Composite GST Order Cannot Be Given for Multiple Tax Periods
Karnataka HC Quashes Tax Demand, Upholds Taxpayer’s Right to Be Heard on GST ITC Claim
MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information
Finance Ministry Empowers DRAT Delhi Chairperson to Decide PNB Appeals
Direct Tax Collections Rise 16.4% to Rs 6.51 Lakh Crore as on 13th July 2026 for FY 2026-27
14 Jul 26
Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail
Supreme Court Upholds GST Officers’ Arrest Powers, Declares Section 69 Constitutional
ITR Filing Gains Momentum as Over 1.7 Cr Returns Are Filed Ahead of July 31 Deadline
Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27
FM Sitharaman Reviews RBI Swap Schemes; Banks Report Strong NRI Response to FCNR(B) Deposits
MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information
13 Jul 26
How Balance Sheet Software Automates Ratio Analysis
CBIC Allows Extension Beyond 2-Year Limit Under Customs Notification 8/2016
Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27
12 Jul 26
Tripura HC Quashes CGST Order for Reopening Issues Already Examined by State GST Authorities
Gujarat HC: GST Refund Interest Must Be Computed from Original Refund Application Despite Court-Ordered Refiling
11 Jul 26
MCA Extends CCFS-2026 Deadline to 31st August 2026 Amid Data Centre Restoration
ICAI Invites Public Comments on Revised Guidance Note for Tax Audit under Section 44AB of IT Act 1961
CBDT Authorises DGIT (Systems) to Upload Global Financial Information in AIS Under Income Tax Act, 2025
Income Tax Department Releases ITR-7 Excel Utility for AY 2026-27
CBDT Notifies TDS Exemption for Specified Payments to IFSC Units Under Income Tax Act 2025
10 Jul 26
Madras HC: Council Has No Authority to Validate GST Notifications Issued Without Prior Approval
Kerala HC Affirms ITC Benefit for Taxpayers Filing GST Returns Within Section 16(5) Deadline
MP HC Refuses Anticipatory Bail to Journalist Charged with Blackmailing GST Officer
06 Jul 26
CBDT Condones Delay in Filing Form 10AB for 80G Approval Applications Till 31st March 2026
ICAI Introduces New Tax Audit Count Tracking Feature on UDIN Portal
Finance Ministry Grants Aadhaar Authentication Permission to Home First Finance
05 Jul 26
CBDT Notifies TDS Exemption on Aircraft Lease Rentals Paid to IFSC Units Under Income Tax Act, 2025
Mumbai City Civil and Session Court: GST Criminal Liability Can Extend Beyond Company Directors
04 Jul 26
Deloitte Survey: AI Set to Transform GST Compliance Across India
GST Return Default: Calcutta HC Orders Restoration of GSTIN to Protect Livelihood
CBDT Condones Delay in Filing Form 10AB for 80G Approval Renewal

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
22 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra
22 Jul 26 Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,
24 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, W
24 Jul 26 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odish
28 Jul 26 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 26 26QC
30 Jul 26 26QC
30 Jul 26 26QC
30 Jul 26 26QC
31 Jul 26 26QC
31 Jul 26 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
31 Jul 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26. (extended due date)
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