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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 Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 201 Views 0 comment Print

Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 11400 Views 2 comments Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 483 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 798 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9666 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 279 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 234 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 123 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 57 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 363 Views 0 comment Print

CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 174 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 48 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 300 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 147 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 420 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 225 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4818 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 369 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2079 Views 0 comment Print


New Functionalities for Taxpayers on GST Portal- November, 2021

December 4, 2021 2109 Views 0 comment Print

GOODS AND SERVICES TAX NETWORK New Functionalities made available for Taxpayers for the Month of November, 2021 on GST Portal related to GST Registration, Refunds, Registration, Returns and Payments, Refunds, Appeals, Enforcement and Recovery. 1. Registration Sr. No. Form/Functionality Functionality made available for Taxpayers 1.   Withdrawal  of application for cancellation  of registration in FORM […]

Amendment in Form GST DRC-03

December 4, 2021 9099 Views 4 comments Print

CBIC vide Notification No. 37/2021–Central Tax dated 01.12.2021 makes the following amendments in Form DRC-03: In the heading, after the words ‘or statement’, the words, letters and figures ‘or intimation of tax ascertained through FORM  DRC-01A’ shall be inserted; Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or […]

GST on NPV Paid for Forest Clearance

December 4, 2021 9699 Views 1 comment Print

GST ON PAYMENT OF NPV FOR FOREST CLEARANCE. A. Use of forests and circumstances that may require diversion of forest: 1. The forests are generally used for the lifestyle, well-being of the forest dwellers, villagers and other people/ species wholly or partly dependent on forests. These are also used for nature reserve, national park, wildlife […]

Crypto Currencies and their Taxation in India

December 4, 2021 8121 Views 0 comment Print

A crypto currency or crypto is a collection of binary data which is designed to work as a medium of exchange. Individual coin ownership records are stored in a ledger, which is a computerized database using strong cryptography to secure transaction records, to control the creation of additional coins, and to verify the transfer of coin […]

Vaidity of Contemporaneous GST Payment As A Result of Investigation

December 4, 2021 1779 Views 0 comment Print

Director General of GST Intelligence (in short DGGI) usually conducts inspection, search operation in any places of taxable persons by virtue of its power u/s 67 of CGST Act and also collect intelligence based informations pertaining to taxable persons.

SC Classical Interpretation on Pre-Deposit Criteria Before Appeals

December 3, 2021 4926 Views 0 comment Print

VVF (India) Limited Vs The State of Maharashtra (Supreme Court of India) While analyzing the rival submissions, it is necessary to note, at the outset, that, under the provisions of Section 26(6A), the aggregate of the amounts stipulated in the sub-clauses of the provision has to be deposited and proof of payment is required to […]

AAR cannot admit application on questions raised as a recipient of service

December 3, 2021 579 Views 0 comment Print

The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service

जीएसटी फर्जी बिलिंग को रोकने के लिए रजिस्ट्रेशन तंत्र को करना होगा मजबूत

December 3, 2021 3432 Views 1 comment Print

जीएसटी फर्जी बिलिंग से फर्जीवाड़ा सरकार और विभाग के लिए सरदर्द बना हुआ है. यह इतने व्यापक स्तर पर फैल चुका है कि सरकार जब तक इन लोगों तक पहुँचती है तब तक करोड़ों रुपये की कर चोरी हो जाती है. इसके लिए पूरी तरह से सिर्फ और सिर्फ जीएसटी रजिस्ट्रेशन प्रणाली की खामियां है […]

Denying ITC based on comparison of GSTR 3B & GSTR 2A is unjustified

December 2, 2021 11985 Views 1 comment Print

Since past two years and more, GST Authorities are denying the credit of input taxes as claimed in GSTR 3B Return based on the comparison of GSTR 3B and GSTR 2A. As per the GST Act, there is no provision which lays down any provision which could deny the ITC based on GSTR 3B and […]

HC grants anticipatory bail to person accused of fraudulently availing & passing on fake ITC

December 2, 2021 3084 Views 0 comment Print

Anticipatory bail was granted to a person accused of fraudulently availing and passing on fake Input Tax Credit (ITC) worth Rs. 72 Crores with some stringent conditions in view of the prior conduct of assessee.

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