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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 558 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 2964 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 4206 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 348 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 1875 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 132 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 180 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 60 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 72 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 24 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 363 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 570 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 213 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 213 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 228 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 327 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 660 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 312 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


Form GST TRAN-1 can be revised only once within the specified period

December 1, 2019 4548 Views 0 comment Print

A conjoint reading of the Rule 117 and 120A of CGST Rules, 2017clearly reveals that every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 is allowed to revise such declaration once and submit the revised declaration in FORM G.S.T. T.R.A.N-1 electronically on the common portal,

6 Important points for filing Annual GST Return & Reconciliation Statement

December 1, 2019 10383 Views 7 comments Print

1. ITC cannot be reversed or availed through annual return. For reversing ITC, taxpayers need to file FORM GST DRC-03. 2. Table 8A of annual return is auto-populated from FORM GSTR-2A as on 01/05/2019. 3. Treatment of tax which was to be paid on RCM for F.Y. 2017-18 but was paid during F.Y. 2018-19 – […]

AAR Briefing on “Storage Charges or Renting of Immovable Property”

December 1, 2019 3633 Views 0 comment Print

The Applicant is engaged in the business of distributing Rice, wheat, palm oil, Toor dal, and salt etc. under the Public Distribution System by the Government of Karnataka. The applicant stated that they are hiring a Godown of central warehousing corporation for consideration as storage charges and using for storage of commodities which comprise both exempt as well as taxable.

जीएसटी – भारत में सबसे बड़ा कर सुधार अभी भी भारतीय अर्थव्यवस्था की लाईफ लाइन बन सकता है

December 1, 2019 12459 Views 6 comments Print

जीएसटी – भारत में सबसे बड़ा कर सुधार अभी भी भारतीय अर्थव्यवस्था की लाईफ लाइन बन सकता है जीएसटी को भारतवर्ष का कर सुधारों के लिए लाया गया सबसे बड़ा प्रयास माना जाता है और जब इसे 1 जुलाई 2017 को पूरे देश में लागू किया गया था तो यह माना जा रहा था कि […]

GSTR 3B Computation with Optimum IGST Utilization | MS Excel Software

December 1, 2019 21657 Views 14 comments Print

The file contains GSTR 3B Computation in MS Excel with following functionality: 1. Optimum utilization of Input tax credit is automatically calculated. (Section 49A read with Rule 88A which requires IGST to be setoff first with IGST liability, if any balance is left out then IGST Credit has to be ustilized before use of CGST […]

SAP based filing of Appeal Applications under MVAT & CST Act

November 30, 2019 43137 Views 0 comment Print

The dealers who desire to file Appeal application against the orders passed by the Assessing Authorities under various Acts, apply manually to the Appropriate Authorities. These Appeal Applications are then decided by the Appellate Authorities as per the provisions of the Act.

Viewing Orders of Unblocking of E-Way Bill Generation Facility- FAQs

November 30, 2019 10716 Views 2 comments Print

FAQs on Viewing Orders of Unblocking of E-Way Bill Generation Facility Unblocking of E-Way Bill Generation Facility Q.1 Why my GSTIN is blocked for E-Way Bill generation facility? Ans. Your GSTIN will be blocked for E-Way Bill generation facility, in case, you have failed to file Form GSTR-3B return for last two or more consecutive […]

Impact of New ITC Rule 36(4) of CGST Rules, 2017

November 30, 2019 14817 Views 2 comments Print

Article on impact of circular No. 123/42/2019 –GST dated.11.11.2019 (Restriction in availment of input tax credit of sub-rule (4) of rule 36 of CGST Rules, 2017) under GST Law, 2017) on business community under GST Scenario. Dear Colleagues, good morning. You are all aware that CBIC has given Circular on Restriction in availment of input […]

GST Policies on Income from Rent

November 30, 2019 126255 Views 33 comments Print

With Goods and Service Tax (GST) being evident in every sector then how can the income from rent escape the premises. Well, GST is much modernized and a well-structured tax collecting mechanism as compared to any tax system in India. Nothing is 100% fine therefore provisions are still being introduced to eliminate the minute flaws […]

Recent Update in GST till 28th November 2019

November 29, 2019 33417 Views 3 comments Print

20 November, 2019 was to last date to file Form GSTR 3B for month of October 2019. The data released by CBIC indicate that returns filed on last two days were 11.52 lakh and 14.36 lakhs where as cumulative figure till 20.11.2019 is 60.91 lakh indicating that bulk of returns are filed on last 2 days or so, of course putting tremendous pressure on the GST network resulting in GSTN system even not functioning for some time on last day.

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