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 51 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 3306 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 9642 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 1359 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 2601 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 54 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 36 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 231 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 255 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 150 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 6 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 903 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


Filing GSTR-1 (Q) for Jan-Mar 2021 under QRMP Scheme

March 31, 2021 46128 Views 15 comments Print

The taxpayers under QRMP scheme have a facility to file Invoice Furnishing Facility (IFF) in first two months of the quarter and file Form GSTR-1 in third month of the quarter. As IFF is an optional facility it cannot be filed after the end date (13th of the month succeeding the IFF period). The document […]

Centre releases GST Compensation & IGST ad-hoc settlement amount to States/UTs

March 31, 2021 2337 Views 0 comment Print

Centre releases Rs. 30,000 crore as GST Compensation as well as Rs. 28,000 crore as IGST ad-hoc settlement to the States/UTs. The total amount of compensation released so far for the year 2020-21 is Rs. 70,000 crore. As per the decision of GST Council, back to back loan of Rs. 1,10,208 crore has also been […]

Do not harass lawyers exempt from GST by sending notices: Orissa HC

March 31, 2021 18225 Views 3 comments Print

High  Court expresses its concern that practising advocates should not have to face harassment on account of the Department issuing notices calling upon them to pay service tax/GST when they are exempted from doing so, and in the process also having to prove they are practising advocates.

B2C QR code compliance exemption extended till 30th June 2021

March 30, 2021 22206 Views 1 comment Print

The CBIC vide Notification No. 06/2021 – Central Tax dated March 30, 2021 amended Notification No. 89/2020 – Central Tax dated November 29, 2020 to extend the waiver of penalty leviable under Section 125 of the CGST Act, 2017 (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March 21, 2020 […]

E-Way Bill limit increases to Rs. 1 Lakh in Rajasthan

March 30, 2021 49236 Views 0 comment Print

WEF 1st Day of April, 2021 Rajasthan Government increases E-Way Bill limit to Rs. 1 Lakh Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan. It is further provided that new 1 Lakh limit will apply to Any Goods except all type of Tobacco […]

CBI Arrests A Superintendent of GST In Case of Bribery

March 30, 2021 1539 Views 0 comment Print

The Central Bureau of Investigation has arrested an Executive Engineer (Electrical) of CPWD, Hyderabad and a Superintendent of Central Excise & Central Tax (GST) Honnavar Range, Uttara Kannada in separate cases of bribery.

Freight charges not includable in sale price for calculating taxable turn over under Orissa Sales Tax

March 30, 2021 5559 Views 0 comment Print

Utkal Moulders Vs State of Orissa (Orissa High Court) In the considered view of the Court, the legal position, as explained in Hindustan Sugar Mills and others v. State of Rajasthan and others (supra) and the State of Karnataka and another v. Bangalore Soft Drinks Pvt. Ltd. (supra) supports the case of the Petitioner is […]

Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

March 30, 2021 3252 Views 0 comment Print

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 exempts […]

Time of supply of gift vouchers / gift cards under GST

March 30, 2021 6321 Views 0 comment Print

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]

GST on composite Supply to Greater Chennai Corporation

March 30, 2021 1983 Views 0 comment Print

In re Unique Aqua Systems (GST AAR Tamilnadu) Whether the Services provided by the applicant to the recipient i.e The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Municipality under article 243W of the Constitution […]

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