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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


Corporate Guarantee under GST: Legal Challenges and Taxation

Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...

February 13, 2025 489 Views 0 comment Print

Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 774 Views 0 comment Print

Safari Saga: Finance Act 2025 Amends GST ITC Rules for Construction

Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...

February 13, 2025 501 Views 0 comment Print

Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 264 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 699 Views 0 comment Print


Latest News


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 126 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 411 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 282 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 258 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 429 Views 0 comment Print


Latest Judiciary


GST Registration Revoked Post Dues Payment: Delay in Application Condoned

Goods and Services Tax : Orissa High Court permits relief to petitioner in OGST case, allowing tax compliance and appeal consideration despite procedural d...

February 14, 2025 12 Views 0 comment Print

Orissa HC Allows GST Registration Cancellation Revocation upon payment of dues

Goods and Services Tax : Orissa HC permits GST registration revocation if dues are paid. Assessee can apply for restoration per prior legal precedent....

February 14, 2025 21 Views 0 comment Print

Bombay HC Allows GST Appeal Pre-Deposit Despite Lien on Bank Account

Goods and Services Tax : Bombay HC allows appeal against tax order despite bank account lien. Court orders transfer of funds, pre-deposit for appeal, balan...

February 14, 2025 42 Views 0 comment Print

Calcutta HC directs Consideration of GST Appeal Delay Condonation Citing COVID-19

Goods and Services Tax : Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedura...

February 14, 2025 33 Views 0 comment Print

Orissa HC Stays GST Recovery, Orders Consideration of Belated Reply

Goods and Services Tax : Orissa HC directs tax authorities to consider the assessee’s belated reply before initiating GST recovery proceedings, ensuring ...

February 14, 2025 45 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 4860 Views 1 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 741 Views 0 comment Print

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 507 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 333 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 5094 Views 0 comment Print


Service of Notice Under GST Law: Key Requirements

September 27, 2024 1686 Views 0 comment Print

Understand the methods of serving notices under GST, the importance of Rule 142(5), Section 169 of the CGST Act, and judicial decisions impacting notice validity.

Appellate Authority Cannot Enhance GST Liability Without SCN Under Section 107(11)

September 27, 2024 1623 Views 0 comment Print

The Calcutta High Court set aside orders in Hriday Kumar Das vs. State of West Bengal, remanding the case for fresh consideration of tax liabilities and penalties.

Waiver of Interest or Penalty or both under Section 128A of CGST Act, 2024

September 27, 2024 2757 Views 0 comment Print

Section 128A offers tax relief by waiving interest and penalties for liabilities from FY 2017-2020 if full tax is paid within a specified time.

Rule 86A(1) Cannot Mandate Taxpayer to Replenish ECL for Past ITC: Delhi HC

September 26, 2024 1845 Views 0 comment Print

Delhi HC clarifies Rule 86A of CGST Rules, restricting debit of ITC in ECL. Blocking applies only to available ITC, no requirement to replenish past usage.

Patna HC Quashes Section 129(3) Order for Violation of 7-Day Notice Limit from MOV 07

September 26, 2024 633 Views 0 comment Print

Order u/s 129 (3) quashed by Patna HC as it was passed after expiry of 7 days from date of Notice MOV 07 ,which was held violative of section 129(3) limitation

Seizure During Search Proceedings under GST: Brief View

September 26, 2024 1602 Views 0 comment Print

Learn about the legal provisions under Section 67 of the GST Act, governing search and seizure operations to ensure tax compliance while safeguarding taxpayer rights.

Transporters Only Need Duplicate Copy of GST Invoice During Transit: Karnataka HC

September 26, 2024 957 Views 0 comment Print

Karnataka HC ruled that transporters must carry the duplicate copy of the tax invoice, not the original, per Rule 48 of CGST. Penalties for non-compliance quashed.

Vouchers are Taxable as a Supply of Goods at rate of 18%: UP AAR Ruling

September 26, 2024 831 Views 0 comment Print

UP AAR rules that vouchers are taxable as goods under GST at 18%. This ruling highlights vouchers classification as movable property and their tax implications.

Personal Hearing Mandatory Before Cancelling GST Registration: Delhi HC

September 26, 2024 468 Views 0 comment Print

Delhi High Court rules that a personal hearing must be granted to an Assessee before cancelling GST registration, allowing a chance to respond to allegations.

Section 130 of GST does Not Apply to Excess Stock Confiscation: Allahabad HC

September 26, 2024 606 Views 0 comment Print

Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.

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