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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


Recovery of Excess Input Tax Credit Distributed by ISD

Goods and Services Tax : Understand the recovery process for excess input tax credit distributed by ISD, its eligibility verification, legal provisions, an...

March 17, 2025 387 Views 0 comment Print

Biometric-based Aadhaar authentication in GST Registration – A deep dive!

Goods and Services Tax : Any person who applies for registration under GST will have to undergo the process of Aadhar Authentication, mandatorily in terms ...

March 17, 2025 939 Views 0 comment Print

Whether GST Registration Mandatory for Persons Making Export of Services?

Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...

March 15, 2025 1152 Views 0 comment Print

Latest Amendments of Hotel Industry and Restaurants

Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...

March 14, 2025 3522 Views 0 comment Print

One Year, Multiple Litigations: Delhi HC Orders Immediate GST Refund, Ends Assesses Agony

Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...

March 13, 2025 4368 Views 1 comment Print


Latest News


Odisha Govt Clarifies GST Exemption on compensation for Land Acquisition

Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...

March 16, 2025 312 Views 0 comment Print

GST on Education: Coaching, Books & Exemptions  

Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...

March 16, 2025 489 Views 0 comment Print

GST Reforms in India: Recent Measures & Industry Suggestions

Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...

March 16, 2025 123 Views 0 comment Print

No Specific Income Tax Tax Codes for Online Gaming Companies

Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...

March 16, 2025 135 Views 0 comment Print

TN Traders Seek GST Cut on Food Items, Camphor & Chit Fund Services Exemption

Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...

March 16, 2025 42 Views 0 comment Print


Latest Judiciary


GST Applies to School Transport Services given Directly to Students: AAR Tamil Nadu

Goods and Services Tax : Tamil Nadu AAR rules that school transport services provided directly to students are not exempt from GST under Notification No.12...

March 17, 2025 156 Views 0 comment Print

Fish finders are not parts of vessels under HSN 8901-8907: AAR Maharashtra

Goods and Services Tax : Maharashtra AAR rules fish finders are not parts of vessels under HSN 8901-8907, impacting GST rates for trading companies....

March 17, 2025 54 Views 0 comment Print

Stipend reimbursement to training firms is exempt from GST: AAR Maharashtra

Goods and Services Tax : Maharashtra AAR rules stipend reimbursement to training firms is exempt from GST, clarifying pure agent status in industry partner...

March 17, 2025 78 Views 0 comment Print

Review of matter imposing 200% Penalty on non-generation of E-Invoice due to non-consideration of Circular No. 10/2019 dated 31.05.2019

Goods and Services Tax : The Officer was directed  for fresh consideration of Penalty @200% for non-generation of an e-invoice as there was a failure on ...

March 17, 2025 135 Views 0 comment Print

Lack of reasons & hearing opportunity: Gujarat HC sets aside GST registration cancellation

Goods and Services Tax : Gujarat High Court sets aside GST registration cancellation orders, citing lack of reasons and hearing opportunity. Case remanded ...

March 17, 2025 63 Views 0 comment Print


Latest Notifications


Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 90 Views 0 comment Print

Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 693 Views 0 comment Print

CBIC Seeks Proposals for Revising CGST Jurisdiction

Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...

March 13, 2025 762 Views 1 comment Print

CBIC Highlights Women’s Day, Gold Seizures

Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...

March 11, 2025 324 Views 0 comment Print

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 1596 Views 0 comment Print


Consider application for refund of ITC on merits: HC to TN VAT Authorities

February 26, 2020 582 Views 0 comment Print

Myres Tyre Supply (India) Limited Vs Assistant Commissioner (ST) (Madras High Court) In addition to writ with High Court appellant had also moved an application for refund of the Input Tax Credit (ITC) claimed under the TNVAT Act and this application was without prejudice to their rights under section 140(3) of the TNGST Act. The […]

Can GST Officer block ITC available in Electronic Credit Ledger? – Rule 86A

February 26, 2020 5328 Views 0 comment Print

Rule 86A, inserted vide notification no. 75/2019 – Central Tax dated 26.12.2019 empowers the authority to block the ITC available under electronic credit ledger. As per rule 86A, authorities, if they have reason to believe credit of ITC available in electronic credit ledger has been fraudulently availed or is ineligible, may block the credit available […]

GST: HC allows release of goods on Payment of 25% of disputed tax & penalty

February 25, 2020 681 Views 0 comment Print

Chandimata Iron Vs State of Tripura (Tripura High Court) Since the order under challenge in this petition is appealable, we permit the petitioner to pursue such appeal for which, we are informed limitation period has yet not expired. However, considering the facts of the case, the goods of the petitioner which are in the nature […]

Interest on Gross GST- Section 50(1)- Model detailed reply

February 25, 2020 57504 Views 13 comments Print

In this article Author has compiled detailed reply to be submitted to GST department against Notice demanding interest on Gross GST Liability without giving Input Tax Credit for Late Submission of Form GSTR 3B under Section 50(1) of CGST Act, 2017. Text of the Submission is as follows:-  Dear Sir, R: M/s. _____________  GSTN : […]

Download GST 2A Convertor

February 25, 2020 3303 Views 0 comment Print

2A Convertor – When documents are downloaded from GSTN portal (i.e. 2A), it is not compatible for further analysis/scrutiny. This utility helps in making it compatible, comparable with books and convert in single line item with all credit notes prefixed by minus (-) sign. It is very useful for the person not using any software/tool […]

Interest Saga- Gross Vs. Net GST Liability

February 25, 2020 7989 Views 0 comment Print

Interest is levy on delayed payment. The intention of the legislature is also evident from the agenda of the 31st GST Council meeting and the various precedents. It is worth asking that when the amendment has been put in the Act what are the reasons for not making the amendment effective till date?

GST RULE 36(4) – ITC availment Restriction– Issues & way Forward

February 25, 2020 47619 Views 3 comments Print

As you are aware, Rule 36(4) of the CGST Rules 2017 notified w.e.f. 09.10.2019, restricts availment of credit to 120% of the eligible credit based on invoices/debit notes uploaded by the supplier in their GSTR-1. From 1st January 2020, the eligibility has got reduced to 110% of such eligible credit.

GST Vital Practical Problems- CROSS CLAIM OF ITC

February 25, 2020 2361 Views 0 comment Print

Part-1 GST is new tax and the dealers who followed it from the initial stage have made some technical mistakes which were not noticed by them within time or they were not rectified by the dealers since the facility of revision of such mistakes was not there. These were innocent mistakes and not the fraud […]

Recent Updates in GST till 24th February 2020

February 25, 2020 2994 Views 0 comment Print

The next GST Council meeting is scheduled for 14 March, 2020 at New Delhi. It will, inter alia, take up the issue of compensation to states in the backdrop of revenue shortfall. States are already concerned over delayed release of compensation cess to them. Meanwhile, centre has already released a total of Rs. 1.20 lakh […]

Interest on delay in filing of GSTR 3B is to be charged on Net Tax Liability or Gross Tax Liability?

February 25, 2020 11751 Views 0 comment Print

Interest is to be charged on net tax liability only since what taxpayer is supposed to pay had he file his return. Even Amendment made by Finance Act 2019 is giving some logical explanation to section 50 (1) of CGST Act 2017 hence even if government does not notify as prospective,  it should be read as retrospective as held by the courts.

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