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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


Whether GST Registration Mandatory for Persons Making Export of Services?

Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...

March 15, 2025 558 Views 0 comment Print

Latest Amendments of Hotel Industry and Restaurants

Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...

March 14, 2025 2949 Views 0 comment Print

One Year, Multiple Litigations: Delhi HC Orders Immediate GST Refund, Ends Assesses Agony

Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...

March 13, 2025 4200 Views 1 comment Print

जीएसटी एक्ट 2017 की धारा 108 की समीक्षा

Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...

March 13, 2025 345 Views 0 comment Print

ITC Double Claiming Risks Post-GSTR-2B: A Guide for GST Compliance

Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...

March 13, 2025 1872 Views 0 comment Print


Latest News


Odisha Govt Clarifies GST Exemption on compensation for Land Acquisition

Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...

March 16, 2025 132 Views 0 comment Print

GST on Education: Coaching, Books & Exemptions  

Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...

March 16, 2025 180 Views 0 comment Print

GST Reforms in India: Recent Measures & Industry Suggestions

Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...

March 16, 2025 60 Views 0 comment Print

No Specific Income Tax Tax Codes for Online Gaming Companies

Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...

March 16, 2025 72 Views 0 comment Print

TN Traders Seek GST Cut on Food Items, Camphor & Chit Fund Services Exemption

Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...

March 16, 2025 24 Views 0 comment Print


Latest Judiciary


GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...

March 15, 2025 357 Views 0 comment Print

Seizure of goods based on undervaluation justifiable: Allahabad HC

Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...

March 15, 2025 564 Views 0 comment Print

Refund of unutilized credit due to zero-rated supply includes compensation cess

Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...

March 15, 2025 213 Views 0 comment Print

Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....

March 14, 2025 213 Views 0 comment Print

Allahabad HC Upholds GST Penalty for Goods Without Valid Challan

Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...

March 14, 2025 228 Views 0 comment Print


Latest Notifications


Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 309 Views 0 comment Print

CBIC Seeks Proposals for Revising CGST Jurisdiction

Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...

March 13, 2025 660 Views 1 comment Print

CBIC Highlights Women’s Day, Gold Seizures

Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...

March 11, 2025 309 Views 0 comment Print

GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1581 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 219 Views 0 comment Print


Persons liable for GST registration – Section 22 of CGST Act, 2017

September 8, 2021 19983 Views 3 comments Print

This is one out of a series of articles that will follow onwards. The sole purpose of these articles is to simplify and to present the provisions of GST Laws in a comprehensible manner. The matter of deliberation in this article is the ‘Registrations under CGST Act, 2017‘. Registration under GST renders the registered person […]

Extension of time limit to apply for Revocation of cancellation of registration & Conditions Relaxed – A welcome facility for Taxpayers.

September 8, 2021 3654 Views 4 comments Print

The CGST Act under Section 29 provides for Cancellation of Registration under specified circumstances while at the same time Section 30 also provides a facility for Revocation of Cancellation of Registration in case the Registration is cancelled suo-motto by the Tax Officer.   Generally, the time limit for Application for Revocation of Cancellation of Registration is […]

ITC not eligible on medical/health insurance done for employees

September 8, 2021 19932 Views 0 comment Print

Textile company cannot claim input tax credit of GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees

GST under TDS not applicable if applicants supply to specified categories of persons notified by Government

September 8, 2021 8007 Views 0 comment Print

In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the central […]

Gujarat AAR Ruling on Provision of Canteen Facility to employees – Tata Motors Limited

September 8, 2021 10173 Views 0 comment Print

Tata Motors had approached the Gujarat bench of AAR seeking a ruling on whether Goods and Services Tax (GST) is applicable on the nominal amount recovered by it from employees for the usage of canteen facility and whether input tax credit (ITC) is available on GST charged by the service provider on the canteen facility provided to employees working in the factory.

MH AAR Ruling on applicability of GST on Hiring of Motor Vehicles

September 8, 2021 6198 Views 0 comment Print

Authority has rightly observed that, in the case of transportation of passengers, the recipient of service would be the passenger whereas in the case of renting any motor vehicle, like buses in the subject case, the recipient would not be the passenger.

Clarification on extended time limit for revocation of cancellation of GST registration

September 8, 2021 4671 Views 0 comment Print

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-CT dated 29.08.2021 Government has issued Circular No. 158/14/2021-GST dated 06.09.2021 in order to clarify circumstances in which benefit of Notification No.34/2021-CT dated 29.08.2021 would be available Notification No. 34/2021-CT dated 29.08.2021 was issued to extend […]

GST Newsletter for the Month of August, 2021 by GST Council Secretariat

September 8, 2021 1938 Views 0 comment Print

45th GST COUNCIL MEETING TO BE HELD ON 17TH SEPTEMBER 2021 The 45th meeting of the GST Council is scheduled to be held on 17th September 2021 at Lucknow, Uttar Pradesh under the chairpersonship of Hon’ble Finance Minister Smt. Nirmala Sitharaman. The GST council would be holding physical meeting after a gap of 16 months. […]

GST Implication On Export of Goods & Service

September 7, 2021 13089 Views 0 comment Print

INTRODUCTION:- The aim of Indian government is to increasing the output and quality of export from India in pursuance to the “Make in India” policy. Indian government also provide the many incentives to the exporters which are explain below. WHAT IS EXPORT INCENTIVES:- Export incentives are certain benefits exporters receive from the government as acknowledgement […]

GST Appellate Authority revokes cancellation of GSTIN after payment of pre deposit

September 7, 2021 2355 Views 0 comment Print

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax &amp (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue involved: Revocation […]

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