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Goods and Services Tax

Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.

Latest Articles


Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 387 Views 0 comment Print

GST on Club Services Unconstitutional: Kerala HC

Goods and Services Tax : Kerala HC rules GST on services by clubs to members as unconstitutional, citing violation of mutuality principle and lack of legis...

April 14, 2025 1170 Views 0 comment Print

GST on Club Members’ Contributions: Unconstitutional & Void – Kerala HC

Goods and Services Tax : Kerala High Court declares GST levy on club members' contributions unconstitutional, citing violation of Articles 246A, 366(12A), ...

April 14, 2025 3933 Views 1 comment Print

Tax Treatment & Refund Eligibility for Export of Cigarettes under GST Regime

Goods and Services Tax : Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions...

April 13, 2025 297 Views 0 comment Print

Direct vs. Indirect Tax: Convergence or Divergence in India?

Goods and Services Tax : Analysis of the evolving relationship between Direct and Indirect Taxes in India, examining revenue recognition and the impact of ...

April 12, 2025 1239 Views 0 comment Print


Latest News


GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 1146 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 873 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 282 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 279 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 477 Views 0 comment Print


Latest Judiciary


CGST: Kerala HC Directs Ruling on Extended Limitation Under Section 74 before further proceedings

Goods and Services Tax : Kerala High Court directs authority to address limitation issue before proceeding with CGST notice in K.M. Siddique vs State of Ke...

April 15, 2025 243 Views 0 comment Print

J&K High Court allows GST registration restoration subject to tax compliance

Goods and Services Tax : J&K High Court allows GST registration restoration for Sheikh Yousuf, subject to tax compliance, following earlier similar rulings...

April 15, 2025 72 Views 0 comment Print

Madras HC Allows Refund of Unutilized Pre-GST ITC

Goods and Services Tax : It is submitted that if the rectification as sought for is allowed, the petitioner would be entitled to a refund of 74,61,65,427/-...

April 14, 2025 96 Views 0 comment Print

Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

Goods and Services Tax : Kerala HC declares provisions under CGST & KGST Acts as unconstitutional for taxing services rendered by medical associations to t...

April 14, 2025 750 Views 0 comment Print

Financial liabilities or penal matters must not remain unresolved for years: Delhi HC

Goods and Services Tax : Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, s...

April 14, 2025 75 Views 0 comment Print


Latest Notifications


HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 9240 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 13983 Views 1 comment Print

Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 180 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 141 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 960 Views 0 comment Print


Latest Posts in Goods and Services Tax

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

April 15, 2025 1146 Views 0 comment Print

GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value validations to improve compliance.

CGST: Kerala HC Directs Ruling on Extended Limitation Under Section 74 before further proceedings

April 15, 2025 243 Views 0 comment Print

Kerala High Court directs authority to address limitation issue before proceeding with CGST notice in K.M. Siddique vs State of Kerala case.

J&K High Court allows GST registration restoration subject to tax compliance

April 15, 2025 72 Views 0 comment Print

J&K High Court allows GST registration restoration for Sheikh Yousuf, subject to tax compliance, following earlier similar rulings on delayed appeals.

Is Input Service Distributor Registration Compulsory from 1st April 2025

April 14, 2025 387 Views 0 comment Print

From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for common input services.

Madras HC Allows Refund of Unutilized Pre-GST ITC

April 14, 2025 96 Views 0 comment Print

It is submitted that if the rectification as sought for is allowed, the petitioner would be entitled to a refund of 74,61,65,427/- for the period between July 2017 to November 2017.

Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

April 14, 2025 750 Views 0 comment Print

Kerala HC declares provisions under CGST & KGST Acts as unconstitutional for taxing services rendered by medical associations to their members.

GST on Club Services Unconstitutional: Kerala HC

April 14, 2025 1170 Views 0 comment Print

Kerala HC rules GST on services by clubs to members as unconstitutional, citing violation of mutuality principle and lack of legislative competence.

Financial liabilities or penal matters must not remain unresolved for years: Delhi HC

April 14, 2025 75 Views 0 comment Print

Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, show cause notice issued in 2013, 2014, 2015, 2016 and 2018 adjudicated vide order issued in 2024 is liable to be quashed.

Kerala HC Quashes GST on Club-Member Supply

April 14, 2025 4218 Views 0 comment Print

Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional definition of supply and service.

GST on Club Members’ Contributions: Unconstitutional & Void – Kerala HC

April 14, 2025 3933 Views 1 comment Print

Kerala High Court declares GST levy on club members’ contributions unconstitutional, citing violation of Articles 246A, 366(12A), and 265 due to the principle of mutuality. (159 Chars)

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