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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 10059 Views 2 comments 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 219 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 384 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 9441 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 3198 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 279 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 234 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 123 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


GST Assessment Order Invalid Without DIN: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...

February 11, 2025 300 Views 0 comment Print

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 126 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 42 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 255 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 141 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 393 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 213 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 4764 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 351 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 2055 Views 0 comment Print


RCM on Renting of Motor Vehicle : A Game Changer

January 3, 2020 9129 Views 4 comments Print

On eve of New Year 2020 Government had again issued some new notifications. One of such notification issued is notification dealing with Renting of Motor Vehicle designed to carry passengers covered under Reverse Charge Mechanism (hereinafter referred as RCM). In Renting of Motor Vehicle designed to carry passengers, there are two options to pay GST […]

NAA directed DGAP to Re-Investigate in case of Pearlite Real Properties

January 3, 2020 1839 Views 0 comment Print

Parvez Khan Vs Pearlite Real Properties Pvt. Ltd. (NAA) Facts of the Case: The brief facts of the present case are that an application dated 15.10.2018 was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017 by the Applicant No. 1, alleging profiteering […]

NAA directed DGAP to Re-Investigate in case of E-Homes Infrastructure Pvt. Ltd.

January 3, 2020 870 Views 0 comment Print

Sumit Mansingka Vs E-Homes Infrastructure Pvt. Ltd.  Facts of the case: The brief facts of the present case are that a complaint dated 18.12.2017 was filed before the Uttar Pradesh State level Screening Committee on Anti-Profiteering by the Applicant No.1 alleging profiteering by the Respondent in respect of purchase of a flat in the Respondent’s […]

NAA directs DGAP to reinvestigate profiteering in the case of Himalaya Real Estate

January 3, 2020 672 Views 0 comment Print

Rahul Gautam Vs Himalaya Real Estate Pvt. Ltd. (NAA) Facts of the Case: The brief facts of the case are that the Applicant No. 1 had filed an application dated 16.10.2018 before the Haryana State Screening Committee on Anti-profiteering, under Rule 128 (2) of the Central Goods and Services Tax Rules, 2017 and submitted that […]

In Absence of Clear-Cut Findings, NAA directed DGAP to Further Investigate

January 3, 2020 1389 Views 0 comment Print

Director General of Anti-Profiteering Vs L’Oreal India Pvt. Ltd (National Anti-Profiteering Authority) Facts of the Case: The brief facts of the case are that it was alleged that the Respondent had not passed on the benefit of reduction in the rate of GST on the Fast Moving Consumer Goods (FMCGs) being supplied by him, when […]

DGAP directed to further Verify ITC Benefit amount under Rule 133(4)

January 3, 2020 930 Views 0 comment Print

Sh. Bhanja Kishore Pradhan Vs HCBS Promoters & Developers Pvt. Ltd (National Anti-Profiteering Authority) Facts of the Case: The brief facts of the case are that the Applicant No. 1 filed application, dated 19.09.2018, before the National Anti-profiteering Authority under Rule 128 (1) of the CGST Rules, 2017. The said application was forwarded by the […]

CBIC notifies CGST & IGST Act sections effective from 01.01.2020

January 3, 2020 39402 Views 0 comment Print

CBIC notifies certain sections in the Finance (No.2) Act, 2019 pertaining to CGST & IGST Act, effective from 1st January 2020 The Central Board of Indirect Taxes & Customs (CBIC) has notified the following Sections of the Finance (No.2) Act, 2019 which pertain to various sections in the Central Goods and Services Tax Act, 2017 […]

Blocking of E-way Bill

January 3, 2020 2226 Views 0 comment Print

E-way bills is an electronic document generated for the specific movement of goods from one place to another and of value more than Rs. 50,000. In the background of decrease in collection of GST revenue, Govt has implemented Rule 138E of CGST rules from 1st December 2019 as per which if taxpayer has not filed […]

GST on Renting of Motor Vehicle

January 3, 2020 93810 Views 9 comments Print

Prior to 30-09-2019, any supplier including body corporates, providing ‘Renting of Motor Vehicle services’, where the cost of fuel forms part of the consideration received, were eligible to pay GST under either of the following options:

Clarification on GST on Rent a Cab & Annual Return due date extension

January 3, 2020 4179 Views 0 comment Print

Clarification on GST on Rent a Cab and Extension of due date for Annual Return for 2017-18 Considering the technical difficulty being faced by the taxpayers, the GST Council had decided to extend the due date for furnishing Annual Report for the year 2017-18 to 31st January 2020. CBIC has issued Order No 10/2019 – […]

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