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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


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 159 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 993 Views 0 comment Print

GST ITC & Supplier Errors: Recent Supreme Court Rulings

Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...

April 12, 2025 1257 Views 0 comment Print

‘Mere Suspicion’ Not Enough to Arrest under Customs and GST Act

Goods and Services Tax : Arrest under Customs and GST laws needs clear evidence and recorded reasons; mere suspicion is not sufficient, as clarified by the...

April 11, 2025 192 Views 0 comment Print

5 key changes in GST E-Way Bill & E-invoice for new FY 2025-26

Goods and Services Tax : Learn the 5 major GST changes in E-Way Bill & E-Invoice for FY 2025-26, including MFA rollout, IRN rules, time limits, and complia...

April 11, 2025 35640 Views 0 comment Print


Latest News


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 819 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 267 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 246 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 456 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 1827 Views 0 comment Print


Latest Judiciary


KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

Goods and Services Tax : Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasi...

April 12, 2025 216 Views 0 comment Print

GST Credit Reconsideration Ordered by Calcutta High Court

Goods and Services Tax : Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID ...

April 12, 2025 138 Views 0 comment Print

GST Orders with Due Mind Application Valid When Taxpayers Ignore SCNs: Allahabad HC

Goods and Services Tax : Allahabad HC upheld GST order as valid due to taxpayer's failure to respond to notices and show cause, confirming tax, interest, a...

April 12, 2025 633 Views 0 comment Print

Gujarat HC Issues Notice on Plea Against Allegedly Duplicative GST Orders

Goods and Services Tax : Gujarat HC issues notice on plea against two GST orders for same period, disallowing ITC for non-filing and GSTR mismatch. Interim...

April 12, 2025 162 Views 0 comment Print

Section 75(4) of GST Act mandates hearing prior to passing of Section 73 order

Goods and Services Tax : Allahabad High Court quashes GST order against Mishra Enterprises due to lack of hearing. Remanded for fresh order with opportunit...

April 11, 2025 357 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 8115 Views 0 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 13287 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 135 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 123 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 939 Views 0 comment Print


A brief introduction on Goods and Service Tax (Indirect Taxes) in India

January 5, 2022 12489 Views 0 comment Print

The levying of tax is done on both direct taxes and indirect taxes by both State and Central Government. Thus, to forgo the tediousness and to have a unified law by subsuming duties levied on services such as ‘custom duty, excise duty, service tax, sales tax, VAT’ the central government came up with Goods and Service Tax.

Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration

January 5, 2022 27306 Views 3 comments Print

HC set aside the rejection of application of GST registration on the ground that, if for the purpose of proof of business ownership there is an option to furnish either house tax receipts or electricity bill receipts, then application cannot be rejected on the basis of non-compliance if receipt of electricity bills are not furnished.

E Way Bill and Documents to be Carried While Transporting Goods

January 5, 2022 79683 Views 0 comment Print

E-Way Bill can be generated by the transport  companies carrying the goofs, the driver, the owner of the merchandise or the recipient of the goods before the movement begins. It is mandatory  for the land, air, and maritime transport of merchandise but not motorized carriers such as hand cart m bullock cart etc.

Thane CGST Commissionerate busts Rs. 22 crores fake GST ITC racket

January 5, 2022 1455 Views 0 comment Print

Thane CGST Commissionerate busts Rs. 22 crores fake GST Input Tax Credit racket Operation is a part of large-scale effort by CGST Mumbai Zone to stamp out fake ITC networks The officers of Thane CGST Commissionerate of Mumbai Zone have busted a fake Input Tax Credit racket involving GST of Rs 22 Crores. Acting on […]

Piyush Goyal thanks PM for deferring GST Rate increase for Textiles sector

January 5, 2022 1095 Views 0 comment Print

Shri Piyush Goyal thanks the Prime Minister for the decision to defer the increase of GST slab from 5% to 12% for Textiles sector while addressing All India Textiles Association Special focus on getting concessional duties for Textile products in all the ongoing FTA negotiations with major countries like UK, UAE, Canada, EU, Australia – […]

Cash credit account cannot be provisionally attached- HC issues contempt notice to Principal Commissioner

January 5, 2022 4293 Views 0 comment Print

Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court) Way back in the year 2016, in the case of Kaneria Granito Ltd. vs. Assistant Commissioner of Income Tax, Special Civil Application No.14497 of 2014 decided on 27.06.2016, a Co-ordinate Bench of this Court took the view that a cash credit account cannot be provisionally attached. […]

GSTR-1 cannot be filed, if previous period GSTR-3B not filed

January 4, 2022 34782 Views 3 comments Print

From 1st January 2022, there is no scope for any errors while filing GST Returns. The GSTR 1 cannot be filed, if the previous period GSTR 3B is not filed. The Tax Liability declared in GSTR 1 should be paid in GSTR 3B. The difference between the tax liability of GSTR 1 and GSTR 3B […]

GST on disputed property in charge of court receiver – Word ‘Supply’ interpreted by Bombay High court

January 4, 2022 4797 Views 0 comment Print

GST on disputed property in charge of court receiver – Word ‘Supply’ interpreted by Bombay High court by its Judgment dated 13/09/2019 in the case of Bai Mamubai Trust Vs Suchitra (Bombay High Court) Appeal Number : Court Receiver’s Report No. 213 of 2017. Important takeaways from the decision:- 1. Most important for landlords, builders […]

GST –The Year Gone By And Changes W.E.F. 01.01.2022

January 4, 2022 11460 Views 0 comment Print

On global landscape, the World economic output may exceed 100 trillion for first time in 2022, as per prediction of British Consultancy Cebr. India may overtake France in 2022, and Britain in 2023 to regain its place on the World’s sixth biggest economy. Major economics will have to cope up with inflation also. The news […]

GST New Era in 2022: Important Changes effective 1st Jan, 2022

January 4, 2022 113646 Views 2 comments Print

Article explains Important Changes in GST effective from  1st Jan, 2022 related to Changes in GST impacting On E-Commerce Operators i.e. Zomato, Swiggy etc., Recovery of Self-assessment tax without Opportunity of Difference between GSTR-1 and GSTR-3B, ITC availability on filing of GSTR-1 by supplier, Blocking of GSTR-1 for non-filing of GSTR 3B, Mandatory Aadhaar authentication […]

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