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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


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 423 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 2769 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 4164 Views 1 comment Print

जीएसटी एक्ट 2017 की धारा 108 की समीक्षा

Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...

March 13, 2025 324 Views 0 comment Print

ITC Double Claiming Risks Post-GSTR-2B: A Guide for GST Compliance

Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...

March 13, 2025 1728 Views 0 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 54 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 102 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 48 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 51 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 12 Views 0 comment Print


Latest Judiciary


GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...

March 15, 2025 300 Views 0 comment Print

Seizure of goods based on undervaluation justifiable: Allahabad HC

Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...

March 15, 2025 531 Views 0 comment Print

Refund of unutilized credit due to zero-rated supply includes compensation cess

Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...

March 15, 2025 198 Views 0 comment Print

Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....

March 14, 2025 192 Views 0 comment Print

Allahabad HC Upholds GST Penalty for Goods Without Valid Challan

Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...

March 14, 2025 213 Views 0 comment Print


Latest Notifications


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 48 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 642 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 300 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 1581 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 219 Views 0 comment Print


Job Work relating to Printing Industry under GST

January 20, 2020 55110 Views 1 comment Print

1. Meaning of Job Work and Job Worker : As per Section 2(68) of the CGST Act, 2017, the meaning of word Job Work, that under taking any treatment or processes by a person on goods belonging to another register person and the expression ‘job worker’ shall be constructed accordingly. 2. Meaning of Goods : […]

HC directs for Issue of GST refund delayed due to Processing by officer interface option

January 20, 2020 1071 Views 0 comment Print

Akay Flavours & Aromatics (P) Ltd. Vs CBIC (Kerala High Court) In the given case, the petitioner has later filed amendments in the GST returns with IGST amounts, therefore, the refunds can be processed through an officer interface option, which is already availed in ICES. Necessary action to sanction IGST refunds in the instant case […]

Tunnel construction & related work  falls under earth work & eligible for concessional GST rate

January 20, 2020 2019 Views 0 comment Print

In re Soma Mohite Joint Venture (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling  held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate) dated 13.10.2017). It is evident that […]

How to correct mistakes in GST by DRC-03? Its impact on GST Audit?

January 20, 2020 85725 Views 24 comments Print

There are two gateways through which taxpayer can make payment of GST. One is when the taxpayer makes payment through PMT-06 while filing monthly return GSTR-3B and when the taxpayer has made any mistake of short payment of tax or excess ITC while filing his return then, DRC-03 may be filed for correcting the mistake.

Pre-sales marketing service by Indian Subsidiary to foreign parent is intermediary services: AAAR

January 20, 2020 2790 Views 0 comment Print

In re Infinera India Pvt. Ltd. (GST AAAR Karnataka) Although the Pre-sales and Marketing Agreement in this Appellant’s case does mention that they are independent contractors and are not to act as an agent of Infinera US in any manner, we find that the actual activity performed by the Appellant as outlined in the BAPA […]

Interest from shipping bill date allowed in case of serious delay in effecting refunds

January 20, 2020 927 Views 0 comment Print

In case of serious delay in effecting the refunds under GST Act, GST Authority to pay IGST refund alongwith interest from date of shipping bill after following due procedure.

Valuation of Taxable Value in case of Inter-state Stock Transfer between Branches under GST

January 20, 2020 45768 Views 5 comments Print

Valuation of Taxable Value in case of Inter-state Stock Transfer between Branches under GST Under GST, The Persons with same PAN having pan-India presence required to take GST registration state wise and it is quite common for businesses to transfer its stock to its other units, depots, warehouses for timely delivery of orders. During the […]

Service of order on driver was no service at all HC

January 20, 2020 1266 Views 0 comment Print

Jindal Pipes Limited Vs State Of U.P. (Allahabad High Court) It had been admitted that order was served upon the driver and, therefore, the order was neither served on the consignee nor on the consignor. Learned counsel relied upon a judgment of this Court reported in 2019 (21) GSTN 145 : S/S. Patel Hardware vs. […]

GSTR-9 – 10 Points to Remember

January 20, 2020 68799 Views 17 comments Print

1. GSTR 9 is mandatory annual return to be filed by every taxpayer registered as normal taxpayer during the financial year.It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. 2. Form GSTR-9 is required to be […]

Reg. Detention of vehicles pertained to Parcel/ Transporting / Courier Agencies having GST registration

January 19, 2020 1788 Views 0 comment Print

Section 129 mandates joint and several liability on the Consignee, Consignor, Transporter and the Person in Charge of the Vehicle to carry the requisite documents as per the GST Act. Sub-section (1) of Section 129 provides that all such goods and conveyance used as a means of transport for carrying the goods, while they are in transit, in contravention of the provisions of the Act or Rules made thereunder, is liable for detention and seizure.

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