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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


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 8835 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 1200 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 2571 Views 1 comment Print

Input Service Distributor (ISD) Applicable w.e.f 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...

April 7, 2025 1710 Views 0 comment Print

Limitations of Rule 39(1A) in CGST Rules for Transferring Input Tax Credit

Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...

April 6, 2025 1035 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 726 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 249 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 213 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 426 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 1803 Views 0 comment Print


Latest Judiciary


GST on Nominal Canteen Recovery for Bridgestone; Free Transport Not Supply: AAR

Goods and Services Tax : Analysis of GST applicability on nominal food cost deductions from Bridgestone India employees based on Maharashtra AAR ruling....

April 10, 2025 21 Views 0 comment Print

Ferrero India Liable for GST on Canteen, Transport Recoveries; Notice Pay Exempt

Goods and Services Tax : Maharashtra AAR rules Ferrero India liable for GST on employee canteen & transport recoveries, but exempts notice pay as per CBIC ...

April 10, 2025 24 Views 0 comment Print

Lear Automotive Liable for GST on Employee Canteen, Transport Recoveries; ITC Denied

Goods and Services Tax : Maharashtra AAR rules Lear Automotive liable for GST on canteen & transport recoveries from employees; ITC denied on both services...

April 10, 2025 18 Views 0 comment Print

Spicer India Liable for GST on Subsidized Canteen, Transport Recoveries: AAR Maharashtra

Goods and Services Tax : Maharashtra AAR rules Spicer India liable for GST on recoveries from employees for subsidized canteen & transport; ITC on transpo...

April 10, 2025 33 Views 0 comment Print

Biotech’s Cancer Test Not Exempt from GST: Maharashtra AAR

Goods and Services Tax : Maharashtra AAR rules Epigeneres Biotech's cancer diagnostic test is R&D, not exempt from GST as it lacks regulatory validation....

April 10, 2025 36 Views 0 comment Print


Latest Notifications


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 111 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 777 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 3720 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

Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 1548 Views 0 comment Print


Uncertain times for GST practitioners, and Industry- Section 35(5) consigned to flames (to be consigned!!)

February 17, 2021 1938 Views 4 comments Print

Before coming to the topic, let’s stop and ponder over what is happening around us. Budget has been laid, with Fiscal Deficit for 2020-21 at 9.70%, a tiny notch below 10%. This means spending pressures did mount upon the government due to the virus, with no respite in sight. Neighborhood is in turmoil and we […]

GST Audit By Tax Authorities [Section 65]

February 17, 2021 25629 Views 1 comment Print

Now proposal of scrap of GST Audit has taken in union budget 2021  1. Scope of GST Audit under section 65 has been increased 2. As per Departmental information massive cases will be taken in GST Audit as per section 65 So all the professionals and consultant are preparing and update yourself to accept challenge […]

NIC-Gepp Tool GST E-Invoice Preparing And Printing (Gepp) Tool

February 17, 2021 4251 Views 0 comment Print

National Informatics Centre (NIC) is happy to announce the release of beta of version of ‘NIC-GST e-invoice Preparing and Printing’ (NIC-GePP) excel based Tool to assist the tax payers, who are not having the ERP solution, to enter invoice in web based form and print the e-invoice with QR code, after downloading the IRN from […]

Service not provided to Govt or Govt entity not eligible for benefit of Sl. No. 3 of N/N. 12/2017-CT(R)

February 17, 2021 726 Views 0 comment Print

In re Nepra Resource Management Pvt. Ltd. (GST AAAR Gujarat) As the appellant has not been providing services to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government Entity, the benefit of Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 is not […]

Input Tax Credit under GST Law- Is it a Vested Right?

February 17, 2021 28635 Views 0 comment Print

Ever since introduction of the GST Law, Input Tax Credit (ITC) has been the most debated topic and a lot of confusion and disputes are revolving around the subject of availment of ITC.

Rumor about attachment of Property of CA/Advocate for lower GST Tax payment by client

February 17, 2021 30978 Views 12 comments Print

This article aims to discuss various media reports/news & rumors regarding attachment of property of Tax Professionals (CA/advocate/Other Tax Consultants) for lower GST Tax payment by client.

GST on Activity or Transaction between BOI/AOP & Vice Versa

February 17, 2021 21588 Views 1 comment Print

GST on Activity or Transaction between Body of Individual (BOI)/Association of Person (AOP) and its Member and Vice Versa proposed vide finance bill 2021 Original Section 7 of CGST Act 2017 effective from 01.07.2017 was as under: Section-7 Scope of supply. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms […]

No encashment of bank guarantee until expiry of 3 months from Order: Kerala HC:

February 16, 2021 2196 Views 0 comment Print

Varahamurthi Flexirub Industries Pvt. Ltd Vs State Tax Officer (Kerala High Court) Varahamurthi Flexirub Industries (P.) Ltd. (Petitioner) received an order of confirmation of penalty from the State Tax Officer (Respondents). The Petitioner had challenged the order of the Respondents in directing bank to invoke bank guarantee and to forward demand draft of value of […]

GST: Revenue cannot attach bank accounts having debit balance

February 16, 2021 11562 Views 0 comment Print

Skylark Infra Engineering Pvt. Ltd. Vs Additional Director General (Punjab & Haryana High Court) The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons. The power should […]

Supply of un-assembled parts & components to railways not classifiable under Chapter 86 for lower rate of GST

February 16, 2021 2637 Views 0 comment Print

Supply of un-assembled parts & components to railways not classifiable under Chapter 86 for lower rate of GST The Hon’ble AAR Haryana in M/s. JSL India Private Limited [Advance Ruling No. HAR/HAAR/R/2018-19/51 decided on April 24, 2019] held that supply of un-assembled rail coach from one unit to another unit where these goods would be […]

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