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


10 Questions to Ask While Reading a GST Order (Like an Advocate)

Goods and Services Tax : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...

April 16, 2025 4041 Views 0 comment Print

How to file GSTR-4 Annual return for Composition Taxpayer under GST

Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...

April 16, 2025 237 Views 1 comment Print

GST on developer right cannot be taxed under reverse charge: Bombay HC

Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...

April 16, 2025 534 Views 0 comment Print

Legal Aspects of GST Registration & Verification under CGST Act 2017

Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...

April 16, 2025 216 Views 0 comment Print

Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 528 Views 0 comment Print


Latest News


GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 1791 Views 0 comment Print

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 891 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 285 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 282 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 486 Views 0 comment Print


Latest Judiciary


Registration under KVAT required for education trust managed college supplying food via canteen

Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...

April 16, 2025 57 Views 0 comment Print

Allahabad HC Seeks Clarity on GST Penalty Powers under rule 86B & Section 129

Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....

April 16, 2025 105 Views 0 comment Print

No GST on Transfer of Development Rights or FSI Service: Bombay HC

Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...

April 16, 2025 4485 Views 0 comment Print

Bombay HC Grants Interim Relief on GST Applicability to Land Development Rights Agreement

Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...

April 16, 2025 612 Views 0 comment Print

Calcutta HC Directs Restoration of GST Registration with 45-Day Payment Window

Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...

April 16, 2025 186 Views 0 comment Print


Latest Notifications


CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 93 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 9609 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 14514 Views 1 comment Print

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 189 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 147 Views 0 comment Print


GST on supply of medicine, implants during treatment to admitted & Non-admitted patients

May 30, 2021 4626 Views 0 comment Print

In re Malankara Orthodox Syrian Church Medical Mission Hospital (GST AAR Kerala) Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to our patients during the course of treatment: 1. Who are admitted as inpatients in the following situations? 1.1. In the case where a package is offered […]

जीएसटी काउंसिल की 43वीं बैठक आज हुई ! एमनेस्टी योजना की सिफारिश,

May 30, 2021 1821 Views 0 comment Print

जीएसटी काउंसिल की 43वीं बैठक आज हुई ! एमनेस्टी योजना की सिफारिश, वित्त मंत्री का कहना है कि 89% करदाताओं को एमनेस्टी योजना से लाभ होगा! वित्त मंत्री श्रीमती निर्मला सीतारमण जी की अगुवाई में जीएसटी काउंसिल की 43वीं बैठक आज नई दिल्ली में वीडियो कॉन्फ्रेंस के जरिए आयोजित की गयी ! काउंसिल की 43वीं […]

Detailed Analysis of outcome of 43rd GST Council Meeting

May 29, 2021 41802 Views 7 comments Print

This edition brings to apprise with the decisions taken in the 43rd GST Council Meeting held via video conferencing on 28th May, 2021 after a gap of 7 months. The meeting is attended by the 5 new debut entries of 4 new Finance Ministers of Assam, Bihar (Shri Tarkishor Prasad succeeding Shri Sushil Modi), Kerala (Shri KN Balagopal replacing Shri TM Thomas Issac) and Tamil Nadu while 1 as Chief Minister of Puducherry.

GST Implication & Intricacies – Stock Transfer to a Branch Outside India

May 29, 2021 8334 Views 2 comments Print

This article is penned to give an insight about the most common query among the GST dealer and who are operating through E-Market place in the area of branch transfer (Transfer of stock made to a branch which is outside India). Typically, this scenario arises when you have to keep your stock in a warehouse […]

Highlights of recommendations of 43rd meeting of GST Council

May 29, 2021 2067 Views 0 comment Print

Highlights of recommendations of 43rd meeting of GST Council held on May 28, 2021 The 43rd meeting of GST Council held under the Chairmanship of Union Minister of Finance & Corporate Affairs Smt. Nirmala Sitharaman through video conferencing on May 28, 2021. The meeting was also attended by Union Minister of State for Finance & […]

Gist of Due dates of GST Compliances -43rd Gst Council meeting

May 29, 2021 2016 Views 0 comment Print

43rd Gst Council Meeting on 28.05.2021 GIST OF DUE DATES OF GST COMPLIANCES For Turnover AATO upto Rs. 5 crores but filing monthly 3Bs Tax period Original Due Date Upto Next 15 days Upto Next 45 days After 60 days of original due date March 2021 QRMP Jan-Mar 2021 20.04.2021 05.05.2021 19.06.2021 — Interest Nil Nil […]

Summary of Key Decisions/Changes Made at 43rd GST Council Meeting

May 29, 2021 2883 Views 0 comment Print

Summary of Key Decisions/Changes Made at 43rd GST Council Meeting held on 28th May 2021 GST Council has taken some necessary decisions in this 43rd Meeting. Though nothing about inverted tax structure has been amended in this meeting, but a lot of representations from different trade associations has been considered. The Key highlights of the […]

Detailed Analysis of Proposals of 43rd GST Council Meeting

May 29, 2021 1470 Views 0 comment Print

1.0 Background of 43rd GST Council Meet: – The GST Council has last met on 5th October, 2020, it had been more than half year that GST Council has met to discuss the trade facilitation measures on account of 2nd wave of COVID – 19. The 43rd GST Council meeting was highly requested from trade […]

CBIC collects Late GST Fees of Rs. 4,322.32 crore till December, 2019- RTI reveals

May 29, 2021 3288 Views 0 comment Print

Please tell me the figure of the late fees GST Department has collected from July 2017 till date? Total Fees (Net) collected under GST in the books of central Govt. accounted by this office from 1st July, 2017 to December, 2019 is Rs. 4,322.32 crore.

Analysis of Recommendations of 43rd GST Council Meeting

May 29, 2021 2457 Views 1 comment Print

Analysis of Recommendations of 43rd GST Council Meeting Held on 28th May 2021 A. ANNUAL RETURN FOR FINANCIAL YEAR 2020-21: The following changes will apply for Annual Return for FY 2020-21: a. The filing of annual return in FORM GSTR-9 / 9A to be optional for taxpayers having aggregate annual turnover upto Rs 2 Crore; […]

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