Marketplace vs Inventory Model under GST: Where Tax Risk Is Highest
E-commerce businesses in India operate under two main structures. One is the marketplace model, where the platform connects buyers and sellers. The...
![Telangana HC strikes down GST Rule 39(1)(a), Holds Mandatory Same-Month ITC Distribution Ultra Vires [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/2118872-telangana-hc-strikes-down-gst-rule-391a-holds-mandatory-same-month-itc-distribution-ultra-vires-taxscan.webp "Telangana HC strikes down GST Rule 39(1)(a), Holds Mandatory Same-Month ITC Distribution Ultra Vires [Read Order]")
![GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118476-gst-officer-rejected-jindal-steels-rectification-plea-on-gst-shortfall-between-gstr-3b-e-way-bill-arbitrarily-orissa-hc-directs-proper-hearing-taxscan.webp "GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order]")
![GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118446-favour-of-jewellery-madras-high-court-taxscan.jfif "GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]")
“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]
The Madras High Court recently clarified the meaning of “relevant period” for the refund formula under Rule 89(4) of the Central Goods and Service Tax Rules, 2017, holding that the relevant period...
![“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118246-madras-high-court-gst-itc-input-tax-credit-madras-hc-gst-refund-case-gst-refund-computation-taxscan.webp "“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]")
Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has ruled that services provided in connection with recruitment to Dewasom Board Constitutes Taxable supply under section 2(108) of the Central Goods...
![Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118201-kaar-ruling-dewasom-board-recruitment-services-gst-gst-on-recruitment-services-dewasom-board-recruitment-gst-dewasom-board-constitute-taxscan.webp "Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]")
GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has ruled that Goods and Services Tax (GST) has to be levied on the application fee collected from the candidates for conducting examinations that...
![GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118169-application-fee-kerala-dewasom-board-kaar-ruling-gst-on-application-fee-gst-on-examination-fees-kerala-dewasom-recruitment-board-gst-taxscan.webp "GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]")
Builder Accepts DGAP Findings on Anti-Profiteering Unconditionally: GSTAT Orders to Pass GST ITC Benefit to Homebuyers [Read Order]
The Goods and Services Tax Appellate Tribunal ( GSTAT ) ordered the passing of the GST ITC benefit to homebuyers. This decision was made by the tribunal after noting that the builder accepted the...
![Builder Accepts DGAP Findings on Anti-Profiteering Unconditionally: GSTAT Orders to Pass GST ITC Benefit to Homebuyers [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118141-builder-accepts-dgap-findings-anti-profiteering-unconditionally-gstat.webp "Builder Accepts DGAP Findings on Anti-Profiteering Unconditionally: GSTAT Orders to Pass GST ITC Benefit to Homebuyers [Read Order]")
GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]
The Andhra Pradesh High Court has ruled that reversal of input tax credit (ITC) cannot be sustained once the cancellation of Goods and Services Tax (GST) registration itself has been set aside, and...
![GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/2118056-gst-itc-reversal-unsustainable-gst-registration-restoration-andhra-pradesh-hc-quashes-reversal-taxscan.webp "GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]")