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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


Input Service Distributor (ISD) Applicable w.e.f 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...

April 7, 2025 402 Views 0 comment Print

Limitations of Rule 39(1A) in CGST Rules for Transferring Input Tax Credit

Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...

April 6, 2025 621 Views 1 comment Print

GSTN: IRN Generation to Become Case-Insensitive from 1st June 2025

Goods and Services Tax : GSTN’s new protocol will treat selected IRN input fields as case-insensitive. This includes GSTINs, invoice numbers, and documen...

April 5, 2025 918 Views 0 comment Print

Unfair Limitation on ITC for Capital Goods: Why It Hurts Real Businesses

Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...

April 4, 2025 810 Views 0 comment Print

Analysis of Finance Act – Ket Amendments relating to Indirect Taxes

Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...

April 4, 2025 3786 Views 0 comment Print


Latest News


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 219 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 198 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 390 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1695 Views 0 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 23712 Views 0 comment Print


Latest Judiciary


GST leviable on purchase of residential flat when part amount paid prior to completion certificate

Goods and Services Tax : Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed a...

April 7, 2025 75 Views 0 comment Print

Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel

Goods and Services Tax : Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cite...

April 7, 2025 96 Views 0 comment Print

Chhattisgarh HC grants Bail in GST ITC Fraud Case citing delayed trial

Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....

April 7, 2025 276 Views 0 comment Print

AP HC: GST Order Without DIN, Signature Invalid; Re-assessment Allowed

Goods and Services Tax : Andhra Pradesh High Court quashes GST assessment order lacking DIN and signature. Re-assessment permitted with proper procedure....

April 7, 2025 105 Views 0 comment Print

Gujarat HC Quashes ITC Denial Under Sec 16(4), Remands Case Citing Retrospective Sec 16(5)

Goods and Services Tax : Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing I...

April 7, 2025 342 Views 0 comment Print


Latest Notifications


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 60 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 417 Views 0 comment Print

GST Advisory on Case Sensitivity in IRN Generation

Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....

April 4, 2025 3384 Views 0 comment Print

GST Registration: Biometric Aadhaar Authentication in Assam

Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...

April 2, 2025 156 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 1443 Views 0 comment Print


Industrial area development – Whether ITC is allowed on construction?

March 23, 2022 4764 Views 0 comment Print

ITC claim on the input services for construction or works contract procured for the development of an industrial area or the special maintenance expenses of the area, is not allowed.

Functionality for Restoration of Cancelled GST Registration based on Appellate order

March 23, 2022 16587 Views 0 comment Print

Now, a functionality in the name of ‘Restoration of Cancelled Registration’ has been developed and deployed e.f. 23.03.2022, to facilitate the jurisdictional Range officers to restore the registrations in pursuance of judicial / appellate orders.

AAAR cannot examine ground not raised before AAR

March 23, 2022 1905 Views 0 comment Print

In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu) The facts of whether the appellant is a ‘Government entity’, whether all the activities are extended only to the State Government and whether the consideration received is limited to the `grants’ are fresh facts to be verified/ analysed with the respective documentary proof. Section 100(1) of […]

18% GST payable on works contract services to TANGEDCO for retrofitting work

March 23, 2022 4692 Views 0 comment Print

In re PSK Engineering Construction & Co. (GST AAAR Tamilnadu) Question Raised 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai. 2. […]

New Rule of E-Way Bill in M.P from April,15 2022

March 23, 2022 75531 Views 1 comment Print

In supersession of this department’s notification no. F-A-3-08-2018-1-V(43) Bhopal, dated 24th April, 2018 as amended from time to time, hereby notifies that no E-way bill is required to be generated for the movement of the goods as mentioned in the Table below :-

Bribery Case: CBI Recovers Rs. 28 Lakh Cash From Premises of DGGI Officer

March 23, 2022 1197 Views 0 comment Print

CBI Conducts Searches At 5 Locations; Recovers Rs. 28 Lakh (Approx) Cash From Premises of Senior Intelligence Officer In Bribery Case of Rs. 60 Lakh CBI has conducted searches at 5 locations at the premises of accused situated in Delhi, Haryana and Uttar Pradesh in connection with bribery case against the accused including Senior Intelligence […]

Interest payable on GST refund after 60 days from the date of receipt of application

March 23, 2022 6663 Views 1 comment Print

Parekh Plastichem Distributors LLP Vs Union of India (Gujarat High Court) The plain reading of Section-56 of the Act would indicate that if any tax, which is ordered to be refunded under Sub-section (5) of Section-54 to any applicant, is not refunded within sixty days from the date of receipt of the application under Sub-section […]

Care to be taken while revocation of cancellation of GST registration

March 23, 2022 2136 Views 0 comment Print

On receipt of application for revocation of cancellation of registration, the proper officer shall pay a visit to the POB of the taxpayer in order to ensure that the taxpayer is in genuine business from his premises. This will ensure that the revocation is not done in the ease of non-existent / non-genuine tax payer.

GST Provisional Attachment Order Not Valid after expiry of a period of one year

March 22, 2022 2916 Views 0 comment Print

According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act.

18% GST payable on Transportation of Parcels by GSRTC in its Buses

March 22, 2022 3414 Views 0 comment Print

In re Gujarat State Road Transport Corporation (GST AAR Gujarat) GSRTC entered agreement with M/s Ashapura Trade and Transport Private Limited (hereinafter referred to as Ashapura) to provided space in its buses, on top of the bus as well as in bus cabin, for transporting parcels of Ashapura. The parcels booked by Ashapura and transported […]

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