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Latest Articles


Understanding GST Registration: An all-inclusive guide

Goods and Services Tax : Unravel the complexities of GST registration in India. Learn about eligibility, steps, benefits, challenges, and compliance for bu...

April 19, 2024 129 Views 0 comment Print

IGST not payable under RCM for services in Free-on-Board & Cost Insurance Freight Contract

Goods and Services Tax : Learn from the detailed analysis of the Bombay High Court's decision in M/s. Agarwal Coal Corporation Pvt. Ltd. v. Assistant Commi...

April 19, 2024 102 Views 0 comment Print

PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

Goods and Services Tax : Read the detailed analysis of the Patna High Court's dismissal of a PIL challenging sections of the GST Constitutional Amendment A...

April 19, 2024 81 Views 0 comment Print

E-Invoicing under GST: Implementation, Requirements, Insights with FAQs

Goods and Services Tax : Understand the significance of e-invoicing, its implementation, prerequisites, and FAQs. Learn how to generate e-invoices, its ben...

April 19, 2024 612 Views 0 comment Print

Erroneous reporting cannot lead to demand if there is no revenue loss of Government

Goods and Services Tax : Learn from the case of M/s Oasys Cybernetics Pvt Ltd vs State Tax Officer how erroneous reporting in GST filings can impact demand...

April 19, 2024 387 Views 0 comment Print


Latest News


Representation on deficiency in GST Portal functioning

Goods and Services Tax : AGFTC & ITBA highlight issues with GST portal downtime on 10th and 11th April 2024, urging prompt action from authorities....

April 12, 2024 8451 Views 1 comment Print

Trends and Growth In GST Collection

Goods and Services Tax : Explore the robust growth in GST collection for FY 2023-24, crossing Rs. 20 lakh crore, reflecting economic resilience and improve...

April 3, 2024 489 Views 0 comment Print

March 2024 GST Revenue Hits ₹1.78 Lakh Crore

Goods and Services Tax : Explore the Ministry of Finance's report on the second highest monthly GST revenue collection in March 2024, reaching ₹1.78 lakh...

April 1, 2024 756 Views 0 comment Print

Request to extend due date for filing Maharashtra PTRC returns

Goods and Services Tax : Learn why the Goods and Services Tax Practitioners Association of Maharashtra requests an extension for filing PTRC returns due to...

March 27, 2024 36852 Views 2 comments Print

GST Council Newsletter for February, 2024

Goods and Services Tax : Discover insights from the recent GST Council conference, combating tax evasion, revenue growth, and strategies for fraud preventi...

March 26, 2024 981 Views 0 comment Print


Latest Judiciary


Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

Goods and Services Tax : In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can't be released via writ pe...

April 19, 2024 54 Views 0 comment Print

HC directs Fresh order on payment of 10% of disputed GST demand

Goods and Services Tax : Madras High Court quashes order due to failure to respond to SCN, disparity in GSTR returns confirms GST demand. Detailed analysis...

April 19, 2024 90 Views 0 comment Print

Delhi HC Sets Aside Retrospective GST Registration Cancellation

Goods and Services Tax : Delhi High Court's judgment on Archit Khandelwal vs Pr. Commissioner of DGST Delhi regarding the retrospective cancellation of GST...

April 19, 2024 84 Views 0 comment Print

GST Registration cannot be cancelled with retrospective effect mechanically

Goods and Services Tax : Delhi High Court's judgment on Sadhna Kohli vs Sales Tax Officer highlights the invalidity of retroactive GST registration cancell...

April 19, 2024 96 Views 0 comment Print

TNVAT Section 19(9) Doesn’t Apply to Inevitable Manufacturing Loss

Goods and Services Tax : Discover the Madras High Court's decision on invisible loss under TNVAT Act, remanding the case for reconsideration. Analysis and ...

April 19, 2024 45 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 15th April 2024

Goods and Services Tax : Stay updated with the latest initiatives and achievements of the Government of India's Ministry of Finance, Department of Revenue,...

April 15, 2024 270 Views 0 comment Print

CBIC extends due date of furnishing GSTR-1 for March 2024 to 12th April

Goods and Services Tax : CBIC Extends Due Date of Furnishing GSTR-1 for March 2024 to 12th April Due to Technical Issues on GST Portal vide Notification N...

April 13, 2024 11238 Views 1 comment Print

Authorising Revisional Authority under section 108 of KGST Act, 2017

Goods and Services Tax : Explore the authorization of Revisional Authorities under Section 108 of KGST Act 2017. Learn about designated officers, procedure...

April 11, 2024 189 Views 0 comment Print

GST recommends Extension of GSTR-1 due date to 12th April 2024

Goods and Services Tax : Get the latest update: GSTN recommends extending GSTR-1 filing deadline to 12/4/24 due to technical issues. Read more for details....

April 11, 2024 10281 Views 1 comment Print

Auto-populate HSN-wise summary from e-Invoices into Table 12 of GSTR-1

Goods and Services Tax : Discover how to effortlessly populate HSN-wise summaries from e-Invoices into GSTR-1 Table 12. Ensure accuracy and streamline repo...

April 10, 2024 5568 Views 1 comment Print


General procedure for GST Audit | Section 65 | MGST Act 2017

December 21, 2020 5409 Views 0 comment Print

The Maharashtra Goods and Services Tax Department (MGSTD) is initiating audits u/s 65 of the MGST Act in case of selected RTPs. The present circular is being issued to clarify certain aspects related to GST Audit u/s 65 of MGST Act, 2017. Commissioner of State Tax, Maharashtra Stale, Mumbai 8th flr. New Bldg. GST Bhavan, […]

HC grants bail to person accused of availing fraudulent ITC of Rs. 10.84 Cr

December 21, 2020 735 Views 0 comment Print

Sh Raghav Agarwal Vs Commissioner of Central Tax And GST Delhi North (Delhi High Court) 2. The applicant was arrested by an Arrest Memo dated 18.11.2020, issued by the Superintendent (Anti-Evasion), Commissioner Central Tax, GST Delhi 3. Mr Gupta, learned senior counsel appearing for the applicant has referred to the Arrest Memo, which indicates that […]

Proper Officer can possess Confiscated Goods if taxpayer opts not to pay tax payable, penalty & other charges

December 21, 2020 1629 Views 0 comment Print

M.S. Meghdoot Logistics Vs Commercial Tax Officer (Karnataka High Court) Proper Officer was empowered to possess Confiscated Goods if option to pay Fine in addition to the tax payable, penalty and other charges was not exercised Conclusion: Where proper officer, who had detained the conveyance and seized the goods was able to form opinion that […]

HC quashes Commissioner Appeal Order for Not Issuing Personal Hearing Record

December 21, 2020 1527 Views 0 comment Print

Metrolite Roofing Pvt. Ltd. Vs The Dy. Commissioner of Central Tax and Central Excise (Kerala High Court) High Court of Kerala Quashes Appeal Commissioner’s Order for Not Issuing Record of Personal Hearing as Per CBIC Instruction. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT In all these Writ Petitions, the issue that is raised while […]

Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d)

December 19, 2020 1311 Views 0 comment Print

Ignore prompt on liability for inward supplies attracting reverse charge in Table-3.1 (d) The system has started providing auto-populated GSTR-3B on the basis of GSTR-1 & GSTR-2B from the tax period of November 2020 onwards. In this auto-populated GSTR-3B, liability on account of inward supplies attracting reverse charge auto-populated in Table-3.1(d) is also drawn from GSTR-2B of […]

GSTN Introduces Auto Populated details in Form GSTR 3B from Form GSTR 1 & GSTR 2B

December 19, 2020 23973 Views 0 comment Print

Note on Auto Population of details in Form GSTR 3B from Form GSTR 1 and GSTR 2B Recently GSTN introduced a facility to auto-populate system computed details in Form GSTR-3B for taxpayers (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The mechanism of such auto population shall be as under: […]

GST on Discounts & Incentives In Automobile Industry

December 19, 2020 9495 Views 0 comment Print

Introduction The retail sale of various motor vehicles, which include two wheelers, three wheelers, four wheelers, various types of passenger cars, commercial vehicles and tractors etc. is done in India through a large network of automobile dealers. The retail sale of vehicles is done by dealers on a principal to principal basis by engaging in […]

Emsigner Error in GST Portal- Resolution

December 19, 2020 506652 Views 16 comments Print

EMSIGNER ERROR IN GST PORTAL:- Failed to Establish Connection to the Server. Kindly Restart the Emsigner when your are filing your GST Return or While Registering your DSC in GST Portal you may face this kind of error. This kind of error may occur in the following situations/cases, i) When you are filing your GST return ii) When […]

Salient features of KGST Act, 2017- electronic Scrutiny of High risk cases

December 19, 2020 2736 Views 0 comment Print

Salient features of KGST Act,2017- e-Shodane (electronic Scrutiny of High risk cases, Audit Observations & DRC under AssessmeNt modulE) {e-Audit} – Certain instructions reg.

GST Rate & HSN Code must be mentioned on tender/bid document: HC

December 18, 2020 19959 Views 0 comment Print

Bharat Forge Limited Vs Principal Chief Materials Manager Diesel Locomotive Works (Allahabad High Court) The HSN code (Harmonized System of Nomenclature) is provided for each product/service by GST Council to specify the rate at which GST would be applicable. The suppliers have to quote HSN Code of the product to be supplied by them in […]

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