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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 8520 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 111 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 138 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 9192 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 3171 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 120 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 54 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 72 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 72 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 39 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 225 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 129 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 69 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 357 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 192 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 4713 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 330 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 2031 Views 0 comment Print


Advantages & Disadvantages of GST as an Essence of Tax Administration

January 29, 2020 3351 Views 0 comment Print

Tax cascading is concrete in India for years. The tax cascading brings ultimate tax liability to the person who is the final consumer of goods and services. With the GST being the new ruler in the India tax administration, there is no room for tax on tax policies. Erasing the tax on tax effect from the rule book is one of GST’s popular achievements.

Extend date of filing of Form GSTR 9, GSTR 9A and GSTR 9C

January 28, 2020 16965 Views 1 comment Print

Sales Tax Bar Association has made a Representation requesting for extension of the date of filing of Forms GSTR 9, Form GSTR 9A and Form GSTR 9C by atleast three months i.e. from 31.01.2020 to 30.04.2020. Full text of the representation is as follows:- Sales Tax Bar Association IInd Floor, Department of Trade & Taxes, […]

Extension of due date for filing GSTR-9/9A & GSTR-9C for F.Y. 2017-18

January 28, 2020 8475 Views 3 comments Print

ATF requested for Extension of due date for filing GSTR-9/9A & GSTR-9C for F.Y. 2017-18 as due to System Problems, members were not able to file GSTR-9/9A & GSTR-9C for F.Y. 2017-18.

HS code and GST rate of Copra/coconuts

January 28, 2020 25929 Views 0 comment Print

In re Lakhpat Trading & Industrys Pvt Ltd (GST AAAR Rajasthan) What is HS code and GST rate of Copra other than of seed quality, Coconuts, fresh or dried, whether or not shelled or peeled and Desiccated coconuts? Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil […]

Extend GSTR 9 & GSTR 9C Return Filing due Date For Year 2017-18

January 28, 2020 16233 Views 11 comments Print

Haryana Chamber Of Commerce & Industry has made a representation to Seek Extension Of GSTR 9 & GSTR 9C Annual Return Filing Date For The Year 2017-18. Text of the Representation is as follows:- Haryana Chamber Of Commerce & Industry Ref. No. HCCl/KNL/2019-20/ Dated 27/01/2020 Mail to : appointment[dot]fm[at]gov[dot]in Ms. Nirmala Sitharaman JI, Hon’ble Union […]

Monthly To Do List for GST Return Filers

January 28, 2020 26508 Views 3 comments Print

GST law was supposed to simply the Indirect Tax Practice & Compliance thereof. But even after more than 2 years of GST implementation, the same seems to be nightmare. When it comes to tax compliance, first question comes to mind of every registered person that eligible ITC need to be availed in proper manner & […]

GST Portal Issues | Problems in Forms | GSTR 9/9C due date extension

January 28, 2020 8016 Views 1 comment Print

Ahilya Chamber of Commerce and Industry  has made a representation to Chairman of GST Council and  made suggestions for better working of GST portal and for better compliance of GST Provisions. It also highlighted Problems in GSTR -1, GSTR 3B and New GST Returns. It has further requested to extend due date of filing GSTR […]

RCM on renting of Motor Vehicle-Differently decoded (Amended as on 31 Dec 2019)

January 28, 2020 12789 Views 4 comments Print

HIRING/RENTING OF MOTOR VEHICLE UNDER REVERSE CHARGE 9(3) 1. Recently a new Notification no 22/2019 dated 30th Sep 2019 was introduced wherein Renting of Motor vehicle was made taxable under Reverse charge. But not all is renting and not all is taxable under RCM. Lets us find out: 2. Notif no : 22/2019 CGST (rate) […]

Extend due date of GSTR-9 & 9C for further one month

January 28, 2020 20955 Views 2 comments Print

Kerala Tax Practitioners’ Association (KTPA), Kochi has requested to extend the due date of GSTR-9 and GSTR-9C for the FY 2017-18 to further one month. Relevant Text of the Representation is as follows:- To, 1. Nirmala Sitharaman Hon. Union  Minister of Finance and Corporate Affairs New Delhi 110 001 2. Sri.Thomas Issac Minister of Finance […]

Gujarat High Court sets aside IGST on Ocean Freight

January 28, 2020 34191 Views 0 comment Print

In the case of Mohit Minerals Pvt. Ltd. Vs Union of India, Gujarat High Court has sets aside IGST on Ocean Freight and held that no tax is leviable under the IGST Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of […]

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