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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


Legality of Consolidated GST SCN by Clubbing of More Than One Financial Year

Goods and Services Tax : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...

March 10, 2025 3090 Views 1 comment Print

Pink Tax: Gender-Based Pricing Discrimination

Goods and Services Tax : Pink Tax refers to the higher prices women pay for similar products and services compared to men. Learn about its impact, history,...

March 10, 2025 213 Views 0 comment Print

Impact of Recent Tax Reforms on MSMEs In India: Challenges & Growth

Goods and Services Tax : Introduction to MSMEs[1] Micro, small, and medium enterprises (MSMEs) are a vital component of India’s economy, contributing...

March 10, 2025 291 Views 0 comment Print

Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 630 Views 0 comment Print

Input Service Distributor (ISD) Provisions simplified

Goods and Services Tax : Explore simplified Input Service Distributor (ISD) provisions under GST, mandatory from April 2025, detailing credit distribution,...

March 9, 2025 780 Views 0 comment Print


Latest News


KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2337 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 291 Views 0 comment Print

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 303 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 813 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 510 Views 0 comment Print


Latest Judiciary


GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling

Goods and Services Tax : Gujarat AAAR remands GST ruling on Devendra Kantibhai Patel's consultancy services to R&B Dept. for fresh review with new project ...

March 11, 2025 333 Views 0 comment Print

HSS transactions fall under Schedule III & are neither supplies of goods nor services

Goods and Services Tax : Analysis of GST implications on High Seas Sale transactions under turnkey contracts in the Tecnimont Pvt. Ltd. vs IOCL case as per...

March 11, 2025 255 Views 0 comment Print

PVC Car Floor Mats Classified Under CTH 8708; GST Rate 28%: AAAR Gujarat

Goods and Services Tax : Analysis of GST classification and applicable rates for PVC floor mats for cars. Examines AAAR Gujarat's decision and the appellan...

March 11, 2025 33 Views 0 comment Print

GST on Healthcare Services Under Diamond Plan: AAAR Gujarat Rejects Appeal for Lack of Documents

Goods and Services Tax : Gujarat AAAR rejects Divyajivan Healthcare's appeal on GST for Diamond Plan due to lack of supporting documents detailing services...

March 11, 2025 42 Views 0 comment Print

Treated Water’ obtained from CETP not eligible for GST exemption: AAAR Gujarat

Goods and Services Tax : Understand GST applicability on treated water from CETP. AAAR Gujarat rules it taxable at 18% under Sl. No. 24 of Schedule III, ex...

March 11, 2025 21 Views 0 comment Print


Latest Notifications


GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1536 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 201 Views 0 comment Print

Rajasthan GST Virtual Hearing Guidelines 2025

Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...

March 6, 2025 273 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 03/03/2025

Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...

March 4, 2025 339 Views 0 comment Print

GSTN Advisory: Directors Can Opt for Biometric Authentication Locally

Goods and Services Tax : GSTN allows company directors to complete biometric authentication at any GST Suvidha Kendra in their home state. Read the latest ...

March 4, 2025 3612 Views 0 comment Print


TSGST: Adjudicating Authority cannot rectify an error after 3 months

December 17, 2020 1134 Views 0 comment Print

Kiran Enterprise Vs State of Tripura (Tripura High Court)  Before we formulate our decision in respect of the question whether Section 5 qua Section 29(2) of the Limitation Act would apply for purpose of condoning the delay in filing the petitioner‟s petition under Section 161 of the TSGST Act, let us revisit the provisions of […]

Waive Late Fees for Delayed Filing of GST Returns

December 17, 2020 97821 Views 48 comments Print

Karnataka State Chartered Accountants Association requested For Relief from Late Fees for Delayed Filing of GST Statements / Returns from August 2020 to March 2021. Full Text of the representation is as follows- KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION (R) Date: 17th December 2020 To, Smt. Nirmala Sitharaman Hon’ble Chairman, GST Council 15, Safdarjung Road New […]

Issue Form ‘C’ to sellers for Inter-state purchase of Natural Gas: HC

December 17, 2020 4125 Views 0 comment Print

Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court) Petitioner has been denied ‘C’ forms on the ground that natural gas purchased by it in the course of inter-state sale is used for manufacturing of float glass which is not covered by the definition of goods under section 2(d) of the CST Act. […]

GST Fraud case: Court refuses to grant Bail to Company Directors

December 17, 2020 4254 Views 0 comment Print

DGGI VS. Shyam Sunder Modi and Atul Modi (Patiala House Court) As it is apparent that investigation is still underway as enquiries from various other stakeholders and recovery of documents is continuing and the fact that accused persons being father and son are main beneficiaries of the alleged fake ITCs and played a major role […]

SC Stays Delhi HC order which allowed GSTR-3B rectification

December 17, 2020 11283 Views 0 comment Print

Union Of India Vs. Bharti Airtel Ltd. & Ors. (Supreme Court) Hon’ble Supreme Court has stayed Delhi High Court  Order in the case of Bharti Airtel Limited Vs Union of India & Ors. by which High Court allowed Form GSTR-3B rectification. Matter will list in the first week of March, 2021 for final disposal. Earlier […]

No penalty under SGST in case of Interstate Transaction

December 16, 2020 4569 Views 0 comment Print

The Status of Kerala Vs Mohammad Sheref (Kerala high court) It has to be borne in mind that in the case of an interstate transaction the applicable statute is the IGST Act and the power of detention is exercised by virtue of the provisions of Section 20 of the IGST Act read with Section 129 […]

Generation of E-way Bills by Transporters for e-invoices

December 16, 2020 9525 Views 0 comment Print

e-Invoice is launched on 1st Oct 2020 successfully for the tax payers having annual turnover more than Rs. 500 Crores. More than 33000 tax payers have accessed this system and generated more than 1250 Lakhs of IRN from the NIC portal, as on date.

Waiver from recording UIN on GST invoices

December 16, 2020 3786 Views 0 comment Print

Waiver from recording UIN on invoices Circular No. 144/14/2020-GST dated 15th December, 2020 is issued for Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. Following detailed questions pertains to above subject matter-: ♦ What is the relevance of Circular? The Circular is mandatory in nature to […]

AAR application rejected as question raised in application is already pending

December 16, 2020 528 Views 0 comment Print

In re Dempo Diary Industries Limited (AAR Karnataka) The applicant themselves admitted that M/s KMF hold 90% shares and hence have management / administrative control over the applicant. M/s KMF are the owners of `Nandini’ brand, against whom an offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus it is very […]

Classification of Flavored Milk : AAR rejects application U/s. 98(2)

December 16, 2020 1344 Views 0 comment Print

In re Bengaluru Co-Operative Milk Union Ltd (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The applicant themselves admitted that they are one of the share holders of M/s KMF, who are the owners of `Nandini’ […]

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