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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


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 333 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 612 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 1020 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 12993 Views 5 comments Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 7275 Views 2 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 60 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 153 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 78 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 93 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 159 Views 0 comment Print


Latest Judiciary


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 30 Views 0 comment Print

SLP against order relied upon was pending: HC set-aside order passed u/s 19 (5) (c)TN VAT

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 30 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 30 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 90 Views 0 comment Print

No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

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 33 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 297 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 471 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 249 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 5013 Views 0 comment Print


Allow revision of GST TRAN- 1 Form electronically or manually: HC

March 18, 2021 969 Views 0 comment Print

Precision Gasification Services Pvt. Ltd. Vs Union Of India (Gujarat High Court) The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections on, or before, 18.05.2021. FULL TEXT […]

Denial of ITC refund for technical glitches in GSTN software is unfair

March 18, 2021 9183 Views 1 comment Print

If the assessee was otherwise eligible to refund, the refund claim ought not to be denied on the ground of technical glitches and error occurred due to auto-population in Goods and Service Tax Network (GSTN) software. Nothing can be more unfair.

No proposal for scrutiny of GST assessment in a faceless mode

March 18, 2021 5724 Views 0 comment Print

In a tweet Anurag Thakur, MoS for finance has clarified that there is No such proposal for scrutiny of GST assessment in a faceless mode is under consideration of the government presently as the GST laws and rules made thereunder already provide for electronic filing and assessment of returns on the common portal,With regard to […]

e-Way Bill – 3 Updates from 17th March 2021

March 18, 2021 47757 Views 19 comments Print

 Latest Updates: 17/03/2021 1. e-Way Bill cannot be generated with only SAC codes(99) for Services, minimum one HSN code belonging to Goods is mandatory. 2. Vehicle type ODC is provisioned for transport mode ‘Ship’ 3. Transporters are provided with Report of e-Waybills based on assigned Date.

HC instructs GST search team to ensure privacy

March 17, 2021 1071 Views 0 comment Print

If, in the interregnum, investigation is necessitated, in line with the circular dated 05.10.2018, it shall be carried out only by the Gautam Budh Nagar Commissionerate. The search officers will ensure that there is no invasion of privacy.

Inadvertent errors in E-way Bills- Detention of goods & Imposition of Penalty unsustainable

March 17, 2021 33306 Views 2 comments Print

It is common knowledge that there are sometimes inadvertent mistakes in E-way Bills accompanying the Tax Invoices leading to detention of the goods and imposition of heavy penalties. The common mistakes could be mistake in Vehicle number, mistake in delivery address or discrepancy in the date of invoice & E-way Bill etc. In such cases […]

GST Refund cannot be denied without issuing SCN

March 17, 2021 3600 Views 0 comment Print

Navneet R. Jhanwar Vs State Tax Officer and others (Jammu and Kashmir High Court) Admittedly, the claim for refund was initially sought to be rejected by respondent No.1 on the ground that it was barred by limitation. Section 54 of the Act provides a period of two years for making an application for refund from […]

IFSC code Changes – Update Bank details on GSTN Portal & GST Refund Application

March 17, 2021 18753 Views 4 comments Print

Important GST Update IFSC of below 8 banks are changed due to merger. Taxpayers may update their Bank Account details through non-core Amendments and update refund application, in case failed due to validation error sent by PFMS. List of Banks – 1. Dena Bank, 2. Vijaya Bank, 3. Corporation Bank, 4. Andhra Bank, 5. Syndicate […]

Select core Business on GST Portal based on highest turnover: GSTN

March 17, 2021 1107 Views 0 comment Print

Classification of Taxpayers Tax payers are required to select their business activity only once, as – Manufacturer, wholesaler/Distributor/Retailer, service providers & others post login based on highest turnover amongst them. You can change the same later. Thanking you, Team GSTN – 13.03.2021 Must Read- GST registrant to update their business activity GSTN New Functionality of […]

Request to amend Rajasthan VAT Amnesty scheme

March 17, 2021 1563 Views 0 comment Print

Tax bar Association has made a representation with a to Request to include some important points under Rajasthan VAT Amnesty scheme as introduced by Notification No. No.F.12(29) FD/Tax/2021-269 dated 24th February 2021. Full text of the representation is as follows:- TAX BAR ASSOCIATION F-5/D,RIICO IND. AREA, BHIWADI – 301019 (ALWAR) RAJASTHAN PRESIDENT D. C. Setia […]

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