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


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 8574 Views 1 comment 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 111 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 141 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9216 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3177 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 276 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 231 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 120 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 54 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 78 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 39 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 231 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 129 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 69 Views 0 comment Print


Latest Notifications


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 360 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 192 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 4716 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 330 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2034 Views 0 comment Print


Gujarat HC Quashes VAT Tribunal’s Pre-Deposit Order

September 30, 2024 444 Views 0 comment Print

Gujarat HC quashes VAT Tribunal’s orders on pre-deposit in THA Vrajlal Tribhovandas case, restoring the revision application under VAT Act without pre-deposit.

GST Appellate authority cannot entertain appeals filed beyond allowed periods

September 30, 2024 372 Views 0 comment Print

Andhra Pradesh High Court upholds dismissal of GST appeals filed beyond statutory limits in Venkateswara Rao Kesanakurti vs. State of Andhra Pradesh.

Service of GST SCN Not Proper via Uploads Without Direct Communication

September 30, 2024 528 Views 0 comment Print

Merely uploading notices and orders under View Additional Notices & Orders section without direct communication to taxpayer did not amount to proper service of SCN.

Failure to Respond Due to Genuine Reason; Court Sets Aside Order for Violation of Natural Justice

September 30, 2024 486 Views 0 comment Print

Petitioner submits that the respondent issued an ASMT-10 notice dated 03.07.2023, indicating a mismatch between the amounts in FORM 26AS and FORM GSTR-1, which comes to Rs.69 lakhs.

Penalty for GSTR-3B & GSTR-2A Mismatch Set Aside for Lack of Hearing Opportunity

September 30, 2024 480 Views 0 comment Print

Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.

GST Registration Cancellation Based on Prima Facie Investigation Untenable: HP HC

September 30, 2024 222 Views 0 comment Print

Himachal Pradesh High Court held that prima facie investigation cannot be basis of an order of cancellation of GST registration. Drastic penalty of cancellation of GST registration can be imposed only after completion of investigation.

Madras HC directs Fresh Order due to Assessee’s Unawareness of GST Notice Upload on Portal

September 30, 2024 204 Views 0 comment Print

Madras High Court held that order set aside as petitioner was unaware of notices being uploaded on GST common portal. Accordingly, respondent directed to pass fresh order on merits.

Extension of WBGST Audit Deadline in West Bengal

September 30, 2024 414 Views 0 comment Print

West Bengal extends WBGST audit completion deadline to October 30, 2024, for cases commenced between July 1 and July 30, 2024.

Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration

September 30, 2024 303 Views 0 comment Print

Calcutta HC remands GST case after consultant’s failure to inform petitioner of SCN. The court set aside the order u/s 73(9) CGST Act, for fresh consideration.

GST Demand Based Solely on Income Tax Findings Unsustainable: Allahabad HC

September 30, 2024 510 Views 0 comment Print

Allahabad HC quashes GST demand orders against Anand Swaroop Rastogi. Orders based solely on Income Tax findings, lacking independent verification, are invalid.

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