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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 321 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 594 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 891 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 801 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 3774 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 216 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 1686 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 23694 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 48 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 78 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 246 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 99 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 306 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 57 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 399 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 3381 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 1440 Views 0 comment Print


Alleged Availment of ITC from Non-existent Firms- HC Grants Bail to accused

December 13, 2021 1434 Views 0 comment Print

Ld. Counsel for the applicant-accused argued that the accused is aged about 67 years, and having various serious elements. He further argued that the allegations against the applicant-accused are that he receiving the bogus bills without any goods. He further argued that he is ready to co-operate with the investigation. He further argued that there is no useful purpose would be serve to keep the applicant / accused behind bars because trail will take long time and prayed for bail.

HC directs GSTN to facilitate filing of TRAN-1 by Petitioner

December 13, 2021 723 Views 0 comment Print

Ashok Kumar Meher Vs Commissioner of Sales Tax & GST (Orissa High Court) HC held that The plea of technical difficulties or technical glitches will not come in the way of the above order being given effect to. For this purpose a direction is issued to GSTN to either modify or make changes in the […]

GST refund on Inter-State supply subsequently held as intra-State supply- HC refers matter back to Appellate Authority

December 12, 2021 1680 Views 0 comment Print

Refund is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State and inter-State respectively, therefore, the matter may be remitted to the concerned appellate authority for the consideration of his claim/application made under sub-rule (1) of Rule 89 of the Rules, 2017

CST ‘turnover’ cannot be included for determination of tax liability/filing of Returns under TNVAT Act, 2006

December 12, 2021 2049 Views 0 comment Print

Schneider Electric India Pvt.Limited Vs Assistant Commissioner (ST) (Madras High Court) Rule 8 of the TNVAT Rules, 2007 prescribes a method of determination of ‘taxable turnover‘ for the purpose of payment of tax. It is not to be read to mean that CST ‘turnover’ is to be included either for determination of tax liability under […]

Construction Services─Other Services would be taxed separately

December 12, 2021 4083 Views 0 comment Print

Whether recovery of charges for the ancillary services by builders would be considered as a ‘composite supply’ naturally bundled with ‘Construction Services’ u/s 8, GST Act, 2017?

Most Litigative Issues on ITC

December 11, 2021 11394 Views 1 comment Print

Sales Promotion item is taxable supply at Value u/r 27 KANAHIYA REALTY PRIVATE LIMITED The supply of hosiery goods followed by the supply of goods under promotional scheme doesn’t satisfy the condition of being ‘made for a single price’ and the supplies, therefore, cannot be regarded as mixed supply – further, the said supply shall […]

ITC eligible to the extent of machine foundation only

December 11, 2021 32022 Views 0 comment Print

AAR held that, Input Tax Credit (ITC) can be availed on GST charged by contractor supplying service of works contract to extent of machine foundation as per Section 17(5)(c) of CGST Act.

GST on Selling of space for advertisement in print & Other media

December 11, 2021 6261 Views 0 comment Print

In re Time Education Kolkata Private Limited (GST AAR Telangana) Selling of space for advertisement in print media (SAC 998362) is taxable at the rate of 2.5% under CGST & SGST respectively. As against this the service for ‘Sale of other advertising space or time’ is enumerated as 998366 in the SAC given in the […]

GST payable on renting of temporary residential rooms to devotees

December 11, 2021 2175 Views 0 comment Print

In re Acharya Shree Mahashraman Chaturmas Vyvastha Samiti (GST AAR Telangana) Q1. Whether Applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for […]

18% GST Payable on pulp wood & Falls under HSN Code 4403

December 11, 2021 6339 Views 0 comment Print

In re Gogineni Mohan Krishna (GST AAR Telangana) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct? HSN Code 4401 is dealing in wood chips, saw dust, wood waste and scrap. It proposed to tax this items […]

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