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


Corporate Guarantee under GST: Legal Challenges and Taxation

Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...

February 13, 2025 471 Views 0 comment Print

Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 762 Views 0 comment Print

Safari Saga: Finance Act 2025 Amends GST ITC Rules for Construction

Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...

February 13, 2025 483 Views 0 comment Print

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 255 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 699 Views 0 comment 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 126 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 408 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 282 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 258 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 429 Views 0 comment Print


Latest Judiciary


Orissa HC Allows GST Registration Cancellation Revocation upon payment of dues

Goods and Services Tax : Orissa HC permits GST registration revocation if dues are paid. Assessee can apply for restoration per prior legal precedent....

February 14, 2025 12 Views 0 comment Print

Bombay HC Allows GST Appeal Pre-Deposit Despite Lien on Bank Account

Goods and Services Tax : Bombay HC allows appeal against tax order despite bank account lien. Court orders transfer of funds, pre-deposit for appeal, balan...

February 14, 2025 42 Views 0 comment Print

Calcutta HC directs Consideration of GST Appeal Delay Condonation Citing COVID-19

Goods and Services Tax : Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedura...

February 14, 2025 33 Views 0 comment Print

Orissa HC Stays GST Recovery, Orders Consideration of Belated Reply

Goods and Services Tax : Orissa HC directs tax authorities to consider the assessee’s belated reply before initiating GST recovery proceedings, ensuring ...

February 14, 2025 36 Views 0 comment Print

Improper GST Notice Service: Madras HC Orders Re-assessment with 25% Tax Payment

Goods and Services Tax : Madras High Court remands GST assessment case, allowing Jainsons Castors to submit objections after depositing 25% of the disputed...

February 14, 2025 84 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 4830 Views 1 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 738 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 507 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 327 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 5094 Views 0 comment Print


Madras HC Condones GSTR 3B Filing Delay, Rescinds Order under Section 62

October 6, 2024 270 Views 0 comment Print

Madras High Court rescinds GST assessment order due to delayed GSTR 3B filing, upholding recent amendments allowing extended filing deadlines.

SC on Input Tax Credit for Immovable Property Construction

October 6, 2024 3222 Views 1 comment Print

SC clarifies Input Tax Credit under Section 17(5) of CGST Act for immovable property construction, defining plant & machinery eligibility for ITC.

SC allows ITC benefit on commercial property construction

October 6, 2024 3141 Views 0 comment Print

The Supreme Court clarifies ITC on commercial properties under CGST, applying the functionality test to determine if a building qualifies as “plant or machinery.”

GST Invoice Management System (IMS): Challenges & Solutions

October 6, 2024 3741 Views 0 comment Print

Explore how new GST Invoice Management System (IMS) impacts businesses, handling invoice disputes, input tax credit and compliance challenges under GST.

SC Ruling on ITC for Construction Projects in Case of Safari Retreats

October 5, 2024 9063 Views 0 comment Print

Supreme Court clarifies ITC eligibility on construction for immovable properties, outlining exceptions and implications for businesses in the Safari Retreats case.

Building Qualifies as ‘Plant’ Under Sec 17(5)(d) Exception, ITC Available: SC

October 5, 2024 2268 Views 0 comment Print

Supreme Court ruling clarifies that buildings can qualify as ‘plant’ under Section 17(5)(d) of CGST, allowing ITC if essential for service provision.

Analysis of compliance with Invoice Management System (IMS) introduced in GST

October 5, 2024 1488 Views 0 comment Print

Learn how the new GST Invoice Management System (IMS) improves ITC reconciliation, enhances compliance, and streamlines invoicing processes for businesses from October 2024.

Summary of show cause notice cannot substitute requirement of notice u/s. 73: Gauhati HC

October 5, 2024 1446 Views 0 comment Print

Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.

ITC on Construction: Supreme Court’s Landmark Ruling

October 5, 2024 8580 Views 1 comment Print

The Supreme Court upheld Section 17(5)(d) of the CGST Act, impacting ITC claims for properties constructed for rental purposes.

Personal Hearing Mandatory U/s. 75(4) Before Passing of Orders: Allahabad HC

October 5, 2024 879 Views 0 comment Print

The Allahabad High Court ruled that personal hearings are mandatory under Section 75(4) of the CGST Act before passing any orders.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728