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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 7386 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 45 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 60 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 8769 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 192 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 342 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


Blocking of the e-credit ledger – Mismatch of GSTR-2A and 3B

September 23, 2020 7353 Views 0 comment Print

Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court) High Court directed to decide the matter by way of a reasoned order where the electronic credit ledger was blocked citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A. High COurt held that […]

Analysis of GST Notification No 66,67 & 68 of 2020- Central Tax

September 23, 2020 5202 Views 0 comment Print

The Central Board of Indirect Taxes and Customs (CBIC) on 21st September of 2020 notified 3 Notifications in the official gazette. The purpose of the Notifications is to incorporate the decisions taken in the GST council meeting for reduction of late fees for filing of return. In this article we will discuss the notification and […]

Revocation of GST registration Cancellation by 30th Sep 2020

September 22, 2020 23289 Views 8 comments Print

Revocation of GST registration Cancellation by 30th September 2020 We have seen many registrations being cancelled due to returns not being filed beyond 6 months by the tax payer. Cancellation of GST registration Suo motu by officer as per Section 29(2) of CGST Act 2017 are 1. A person paying tax under Composition levy has […]

Deemed Exports under GST- Complete & Detailed Analysis

September 22, 2020 139767 Views 5 comments Print

Deemed exports are to be treated similar to exports, these supplies are not zero-rated supplies by default. Thus, GST shall be applicable on all the deemed export at the point of supply. Furthermore, these Supplies cannot be made under Bond / LUT without payment of tax.

Attention GST Taxpayers, now, return GSTR-3B is becoming more robust

September 22, 2020 7071 Views 3 comments Print

Arjuna, it seems that after September 2020, there will be complete changeover of GSTR-3B filing process on GSTN. On inward side, new GSTR 2B will so as to reconcile and match ITC as per GSTR-3B & GSTR-2A. On outward side, GSTR-1 figures may be reflected in GSTR-3B, so as to reconcile and match tax liability.  Be Thus, GSTR-3B will become more robust, & the taxpayers need to be more attentive.

This September’s- Tarikh pe Tarikh!

September 22, 2020 1818 Views 1 comment Print

Arjun (Fictional Character): Krishna, half year of 2020-21 is about to end. Along with the same, there are many due dates to be complied with in the same month. Please tell which are those due dates? Krishna (Fictional Character): Arjuna, due to the COVID-19 pandemic & the following lockdown situation therein, the due dates for […]

Revocation of GST Registration Cancellation

September 22, 2020 5625 Views 0 comment Print

In brief:- Recently, many taxpayers were facing problems since the time of Revocation against cancellation of GST Registration had been expired. In this regard, the GST council provided one-time opportunity by providing an extension to file revocation applications in the 40th council meeting on 12.06.2019. Now, CBIC issues order about this matter. In detail:- Legal […]

HC Rejects Bail to Officer Involved allegedly in Bribery & Helping in GST Evasion

September 22, 2020 1023 Views 0 comment Print

In the instant case, the petition id filed to seek the bail to a person accused of tax evasion and bribery as per GST Act and Prevention of Corruption Act.

CBI Registers a Case Against CGST Commissioner for Disproportionate Assets Allegations

September 22, 2020 888 Views 0 comment Print

The Central Bureau of Investigation has registered a case against the then Commissioner of Customs, Marmagoa, Goa on the allegations of possessing Disproportionate Assets to the tune of Rs.1,39,34,906/- (approx).

Pay GST on input services, Claim ITC & then claim Refund: HC to CDRSL

September 22, 2020 3162 Views 2 comments Print

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]

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