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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


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


GST Refund claim filed within two years from relevant date cannot be rejected

April 1, 2025 453 Views 0 comment Print

In W.P.No.6541 of 2022, the petitioner has challenged the Circular No.125/44/2019 dated 18.11.2019 issued by the third respondent and for a further direction to the first respondent to reconsider the refund claim on its merits.

All about Section 128A GST Amnesty Scheme 2024 & ITC Reinstatement

April 1, 2025 1947 Views 0 comment Print

Learn about GST Amnesty Scheme 2024 under Section 128A and ITC reinstatement under Section 16(5) for FY 2017-21, with deadlines and filing procedures.

FY 2024-25 for GST: A Year of SCNs, Audits and Compliance Hurdles

April 1, 2025 1245 Views 0 comment Print

FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged businesses.

Bombay HC Stays Garnishee GST Notice Amid Deadline Dispute

April 1, 2025 174 Views 0 comment Print

Bombay HC grants interim stay to NTT Data on Rs 2.18 Cr GST demand (FY19-20), citing challenge to Sec 168A notification validity & time bar issues.

Calcutta HC Upholds GST Penalty for E-Way Bill Mismatch as Intent to Evade Tax Proven

April 1, 2025 516 Views 0 comment Print

Calcutta High Court upholds a GST penalty for an e-way bill mismatch, ruling it indicated tax evasion. The case highlights strict compliance with GST laws.

AP HC Sets Aside GST Assessment Order Due for lacking AO’s Signature & DIN

April 1, 2025 369 Views 0 comment Print

Andhra Pradesh High Court sets aside GST assessment order against Teju Granites due to missing signature and DIN, allowing fresh assessment.

Madras HC Rules Manual Appeal Filing Date as Online Submission Date

April 1, 2025 204 Views 0 comment Print

Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for reconsideration.

GST Exemption for Tour Operator Services – A Simple Guide for Everyone

March 31, 2025 1059 Views 1 comment Print

Introduction If you’re a tour operator offering package tours to foreign tourists, and the tour covers places inside India and outside India (like Nepal, Bhutan, or Sri Lanka), then part of your service may be exempt from GST. Let me explain how this works in a simple, clear way, without legal jargon. Who Can Get This GST Benefit? This exemption is only for […]

GST Exemptions on Training Services in Art, Culture, Yoga, and Sports

March 31, 2025 747 Views 0 comment Print

Learn about GST exemptions on training services in art, culture, yoga, and sports under Notification No. 12/2017. Know eligibility and applicable conditions.

Can GST Penalty Under Section 125 Be Imposed for Late GST Return Filing?

March 31, 2025 3360 Views 0 comment Print

Late filing of GST returns attracts late fees under Section 47. Can an additional penalty under Section 125 be imposed? Legal insights, case laws, and judicial precedents.

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