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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


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 6795 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 30 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 45 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 8724 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 3144 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 117 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 51 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 69 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 21 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 36 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 186 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 123 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 66 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 339 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 183 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 4689 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 318 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 2025 Views 0 comment Print


CBIC notifies GSTR-3B due date for October 2020 to March 2021

October 15, 2020 57684 Views 0 comment Print

GSTR -3B due date for October 2020 to March 2021- The Government notified that GSTR-3B for the period from October 2020 to March 2021. The due date is on or before 22 nd day of the month succeeding such month if the taxpayers having an aggregate turnover of up to Rs. 5 crores in the […]

CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr

October 15, 2020 8400 Views 0 comment Print

GSTR-1 due date for taxpayers with turnover above Rs.1.5 crore – Vide Notification No. 75/2020 – Central Tax Dated: 15th October, 2020, the due date for furnishing FORM GSTR-1 for each of the months from October, 2020 to March, 2021 by tax payers having aggregate turnover of more than 1.5 crore rupees in the preceding […]

CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr

October 15, 2020 25350 Views 0 comment Print

GSTR-1 due date for taxpayers with turnover below Rs. 1.5 crore- The Government has prescribed the due date for furnishing FORM GSTR-1 for the tax payers having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year., for quarter October, 2020 to December, 2020 to be 13th […]

HSN Code on GST Tax Invoice Mandatory wef 01st April 2021

October 15, 2020 50391 Views 0 comment Print

Notification 06/2020–Integrated Tax dated 15.10.2020- This notification mandates a registered person to mention the HSN Code for the all products sold the HSN Digits to be mentioned are as under. The only exemption is given to the registered persons having turnover less than 5 Crores is that they need not mention the HSN code in the Tax Invoice in […]

Special Window to States for meeting GST Compensation Cess shortfall

October 15, 2020 426 Views 0 comment Print

Under Option-I States were to be provided a Special Window of Borrowing of ₹1.1 lakh cr, and over and above that, an authorisation for additional Open Market Borrowings of 0.5% of their GSDP.

Hearing on writ for Extension of due date of GSTR 9 & 9C on 27.10.2020

October 15, 2020 2142 Views 0 comment Print

Confederation of GST Professionals and Industries Vs Union of India (Bombay High Court) CGPI had filed writ petition for extension of due date of GSTR 9 and 9C before Bombay high court and Honorable High Court has fixed next hearing on  27th October, 2020. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Heard learned Sr. […]

Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706

October 15, 2020 1272 Views 0 comment Print

The Hon’ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less than 10 passengers) as an electrically operated vehicle, provided it is fitted with the battery pack. Otherwise, it will […]

CGPI Writ Petition for Extension of GSTR-9 and GSTR-9C due date

October 15, 2020 5277 Views 0 comment Print

Today Sr Adv Ashok Saraf appeared for Confederation of GST Professionals and Industries in the Writ petition relating to extension of due date for GSTR 9 and 9C in Bombay High Court. He has made one of the most passionate pleas I have seen till date in Bombay HC for benefit of tax professionals. Court […]

HC Refused to Grant Bail in alleged GST Tax Evasion case

October 15, 2020 1644 Views 0 comment Print

In the instant case the petition has filed petition for seeking bail against order for tax evasion by creating fake and non-existent firms. Considering the seriousness of allegations and crucial stage of investigation, HC is of the opinion that applicant/accused is not entitled for grant of bail.

GoI borrowing calendar modified to meet GST Compensation Cess shortfall

October 15, 2020 348 Views 0 comment Print

To operationalize the Special Window to States for meeting the GST Compensation Cess shortfall of` ₹1,10,000 crore the GoI borrowing calendar is being modified in consultation with RBI. For the remaining period of the fiscal year 2020-21 (October 19, 2020 to March 31, 2021) GoI will  borrowan aggregate amount of  ₹ 4,88,000 crore. The additional amount for meeting the GST compensation shortfall shall be raised equally @ ₹55,000 crore under the 3 year and 5 year tenors.

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