Sponsored
    Follow Us:

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


Implications of 30-Day E-Invoice Limit Advisory issued by GSTN (Hindi)

Goods and Services Tax : GSTN ने एक advisory जारी की है। इसमें कहा गया है कि जिन taxpayers �...

April 11, 2025 114 Views 0 comment Print

Utilisation of Wrong ITC: Should Interest be levied When Overall Credit Is Sufficient?

Goods and Services Tax : Should interest apply on wrong ITC claims under GST if overall credit is sufficient? A look at legal interpretations and implicati...

April 10, 2025 3459 Views 1 comment Print

Financial Year 2025-26: Key GST Compliance  

Goods and Services Tax : Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN code...

April 9, 2025 9879 Views 0 comment Print

Leasehold Rights & GST: Diverging Views, Legal Battles and Need for Clarity

Goods and Services Tax : Courts and tax authorities differ on GST applicability to leasehold rights in land, creating legal uncertainty and compliance chal...

April 9, 2025 1374 Views 3 comments Print

Draft of GST Appeal under Section 74 of CGST Act, 2017

Goods and Services Tax : Appellant challenges CGST order citing procedural lapses, jurisdictional errors, and lack of evidence linking them to alleged tax ...

April 8, 2025 2610 Views 1 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 744 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 255 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 225 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 429 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 1806 Views 0 comment Print


Latest Judiciary


GST Mismatch: Madras HC Orders Rehearing subject to 10% tax deposit

Goods and Services Tax : Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatc...

April 11, 2025 60 Views 0 comment Print

J&K HC Orders GST Registration Restoration on Return submission & Tax Payment

Goods and Services Tax : J&K High Court directs GST restoration for Faisal Construction, citing precedent. Compliance required within seven days....

April 11, 2025 39 Views 0 comment Print

Uttarakhand HC Permits GST Registration Restoration Post Return Filing & Dues Payment

Goods and Services Tax : Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case....

April 11, 2025 255 Views 0 comment Print

Delhi HC allows GST ITC Despite Supplier’s GSTN Error

Goods and Services Tax : Delhi High Court permits B. Braun Medical India's GST ITC claim, overriding a supplier's GSTN error. Court focused on factual supp...

April 11, 2025 300 Views 0 comment Print

Kerala HC Sets Aside Order Denying ITC: Directs Reconsideration in Light of Section 16(5) Extension

Goods and Services Tax : Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation ...

April 11, 2025 186 Views 0 comment Print


Latest Notifications


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 24 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 117 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 906 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 3768 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 168 Views 0 comment Print


No relation between Section 8 of FEMA & Section 16 of IGST Act for realization of foreign exchange for export of goods

June 9, 2021 2829 Views 0 comment Print

nothing has been shown to the Court by the Revenue Department which would connect the provisions of Section 8 of the Foreign Exchange Management Act, 1999 (FEMA) with Section 16 of the Integrated Goods and Services Tax Act, 2017 (IGST Act). Further, held that the matter requires further examination and listed the matter on August 25, 2021.

Synopsis of GST Amendments as Notified by CBIC on 01.06.2021

June 9, 2021 2844 Views 0 comment Print

Interest Liability on the amount paid through Electronic Cash Ledger shall be applicable retrospectively from 01.07.2017 Notification No. 16/2021 – Central Tax Section 112 of the Finance Act, 2021 shall be effective from 01.06.2021 As per Section 112 proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st […]

Cross Charge and ISD under GST-Some fresh thoughts

June 9, 2021 3108 Views 2 comments Print

Section 25 of CGST Act read with explanation 1 to Section 8 of IGST Act lay lays down that following will be treated as distinct persons for the limited purpose of GST law. 1.Each Registration obtained whether in same state or in different states shall be treated as distinct persons.

Taxation of Crypto Currency Transactions

June 8, 2021 30402 Views 6 comments Print

Currently, there are more than 5400 cryptocurrencies which are traded across the globe. Further, out of cryptos traded, the market cap and price are unbelievable in case of 10 currencies’ as on May 2, 2021. From total market capitalization of cryptocurrencies, Bitcoin represent at least 40% to 60% of market capitalization.

Assessment procedure in GST with Brief of Act, Rules & Forms

June 8, 2021 34740 Views 3 comments Print

Assessment under GST A simple meaning of assessment is ‘determine to accurate tax liability’, so in every law it is common meaning of assessment to find out liability. In GST Law main object of assessment procedures are to effectively, efficiently and accurately collection of revenue. Assessment is very small word, but it is very important […]

Expected controversies in Cross Charge under GST

June 8, 2021 8994 Views 0 comment Print

The department audit round has begun, and it will not be long before it will be in full swing. The first year(s) of the audit would be crucial in the sense that it would reflect revenue’s approach towards a number of controversial tax positions. One such critical tax position being, ‘taxability under S. No. 2 […]

Parallel proceedings cannot be initiated by State GST authorities on same subject matter

June 8, 2021 9048 Views 1 comment Print

The Hon’ble Calcutta High Court in Raj Metal Industries & Anr. v. UOI & Ors. [W. P. A. 1629 of 2021, dated March 24, 2021] stayed the summons issued and proceedings initiated thereunder against assessee by the State GST Authorities since the proceedings were already pending on same subject matter under Central Goods and Services […]

What to do in case of sue moto cancellation of GST registration

June 8, 2021 3261 Views 0 comment Print

Question: GST registration is already cancelled in Suo Moto from 1st March 2021, Client have filled returns till February 2021, if he leave as it is with out revocation, does he get any notice in future from GSTN & What to do in case of sue moto cancellation of registration. Pls suggest what client have […]

GoM report submitted on GST tax relief on Covid materials

June 8, 2021 654 Views 0 comment Print

An eight members group of ministers set up to decide GST reduction on Covid relief material has recommended that the GST on vaccines be determined by Gst Council and has therefore referred the matter back to the council said people aware of the details. 1. GST council should  decide the rate on vaccines it has […]

AAR explains Requirement of TDS under Section 51 of CGST Act 2017

June 8, 2021 2931 Views 0 comment Print

In re Udupi Nirmithi Kendra (GST AAR Karnataka) In the first scenario, since the value of the single invoice is more than Rs.2.5 lakh, there is no doubt that the tax deduction at source is applicable under section 51 subject to other conditions. In the second scenario, the applicant has clearly stated that the value […]

Sponsored
Sponsored
Search Post by Date
April 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930