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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


Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 93 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 552 Views 0 comment Print

A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 756 Views 1 comment Print

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 1215 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 13203 Views 5 comments Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 87 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 291 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 192 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 177 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 273 Views 0 comment Print


Latest Judiciary


Notice for evasion of GST by DGGI can be adjudicated by competent authority of GST

Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...

February 13, 2025 57 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 78 Views 0 comment Print

SLP Against TNVAT Order Pending, HC Sets Aside Section 19(5)(c) Order

Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...

February 13, 2025 75 Views 0 comment Print

Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...

February 13, 2025 72 Views 0 comment Print

West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 156 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 243 Views 0 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 465 Views 0 comment Print

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 477 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 285 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 5046 Views 0 comment Print


No GST exemption on supplying branded rice under the guise of quality or grade

April 20, 2021 1815 Views 0 comment Print

S. Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court) In this case department had issued the notice to the supplier on the count that they are selling the rice under the marking as Aahar normal, Aahar Gold, Aahar premium. It was alleged by the department that these markings are nothing but the […]

Is Post Facto GST Registration Cancellation Affects ITC already claimed?

April 20, 2021 73719 Views 1 comment Print

In this article, we will discuss about the scenario where Input Tax Credit denied to the bona-fide purchasing dealer owing to the default on the part of the selling dealer. Nowadays, the GST officers has started issuing notice demanding reversal of Input Tax Credit availed on purchase made from Registered Tax payers (RTPs) whose registration […]

Period from 15.03.2020 to 14.03.2021 liable to be excluded from limitation period

April 20, 2021 2211 Views 0 comment Print

Sree Sai Lakshmi Padmavati Dal Mills Vs Commercial Tax Office (Andhra Pradesh HC) FULL TEXT OF THE JUDGMENT/ORDER of ANDHRA PRADESH HIGH COURT In the present Writ Petition, challenge is to the order of assessment bearing A.O. No.206662 dated 31.03.2020 passed by the Commercial Tax Officer, Tenali, 1st respondent herein. 2. Heard Sri Srinivasa Rao […]

Weekly newsletter from Chairman, CBIC Dated 19.04.2021

April 19, 2021 471 Views 0 comment Print

Customs officers at the IGI Airport intercepted and arrested two individuals coming from abroad and seized 14 Kgs of a white substance prima facie confirmed found to be Heroin. Officers in Lucknow, in two different cases made at the Lucknow International Airport, seized gold weighing about 2.3 Kgs valued at Rs. 1.13 crore and 33 Gold Biscuits weighing 3.8 Kgs and valued at Rs. 1.89 crore.

E-way Bill – A Journey of Three Years

April 19, 2021 5331 Views 0 comment Print

Milestones Apr 2018 – Launch of EWB for Interstate Jun 2018 – Launch of EWB for Intrastate April 2019 Pin-pin distance calculation Dec 2019 Blocking of EWB for non-filers Dec 2019 100 Crore EWB generated Mar 2020 Integration with VAHAN system Apr 2020 Covid 19 Related Reports Oct 2020 Integration with e-Invoice System Jan 2021 […]

GST: Section 83 not permit freezing of account of third party

April 19, 2021 7929 Views 0 comment Print

Bhavesh Kiritbhai Kalani Vs Union of India (Gujarat High Court) 1. There are no proceedings against the present petitioner under Sections 62, 63, 64, 67, 73 and 74  of the Act. 2. There is no reason therefore, to invoke section 83 against the writ applicant and proceedings. 3. Since the proceedings are initiated by  the […]

HC imposes cost for passing order without considering material filed by petitioner

April 19, 2021 1464 Views 0 comment Print

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) Commercial Tax Officer shall pay costs of Rs.25,000/- (Rupees Twenty Five Thousand only) to the petitioner, which shall be recovered from the salary of the 1st respondent, and disciplinary action shall be initiated against 1st respondent for non-consideration of material filed by petitioner before […]

Recipient of services cannot file AAR Application

April 19, 2021 849 Views 0 comment Print

In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka) Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, we observe that M/s HDMC, who have filed […]

10 Things to Consider before Filing March 2021 GST Return

April 18, 2021 15684 Views 1 comment Print

Below are the 10 things a businessman should consider before filling GST Return for the month of March 2021: 1. File GSTR-3B i.e., GST Return before 20 April or 22nd April as the case may be. To avoid late fees and penalties. 2. ITC reflected in GSTR-2A should be reconciled with books before filling GSTR-3b. If there is a difference between ITC in books and ITC reflected in GSTR-2A then the effect of such difference may be taken in March 2021 return.

Analysis of guidelines of attachment of property | Section 83 | CGST Act

April 18, 2021 2307 Views 1 comment Print

Analysis of procedure of provisional attachment of property under section 83 GST Act under section 83 read with Rule 159 of Central Goods and Services Tax Rules, 2017 (CGST Rules) talks about the provisional attachment of property of taxable person to protect the interest of revenue in case of pendency of any proceeding under following […]

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