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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


GST Registration Cancellation Cannot Be Rejected Due to Ongoing Tax Scrutiny

Goods and Services Tax : Delhi HC rules GST registration cancellation cannot be rejected solely due to pending scrutiny of past tax liabilities. Applicatio...

November 7, 2024 753 Views 0 comment Print

18% GST on Technical Consultancy Services for MJP Projects

Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...

November 6, 2024 816 Views 0 comment Print

CBIC Clarifies Waiver of Interest/Penalty under CGST Act

Goods and Services Tax : CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-...

November 5, 2024 1695 Views 0 comment Print

Nightmare Ends for Exporters claiming refunds under Rule 96(10) of CGST Rules, 2017

Goods and Services Tax : Explore the implications of Rule 96(10) of CGST on IGST refunds for exporters and recent legal developments....

November 5, 2024 1260 Views 0 comment Print

What if credit (ITC) is availed/claimed under wrong head?

Goods and Services Tax : Explore the implications of claiming ITC under the wrong head in GST, potential solutions, and relevant court rulings to address s...

November 5, 2024 918 Views 0 comment Print


Latest News


Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 861 Views 1 comment Print

Request for GST Adjudication Guidelines Issuance by AGFTC and ITBA

Goods and Services Tax : AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure...

October 26, 2024 3678 Views 0 comment Print

GST Council Newsletter August 2024

Goods and Services Tax : The Second National Conference of GST Enforcement Chiefs focused on addressing fake registrations and enhancing compliance through...

October 24, 2024 654 Views 0 comment Print

Empanelment of CAs/Cost Accountants for Special GST Audit

Goods and Services Tax : CGST Thane invites EOIs for empanelment of Chartered and Cost Accountants for GST special audits. Submit by October 27, 2024....

October 11, 2024 12888 Views 0 comment Print

Advisory on Aadhaar Authentication & Document Verification for GST Registration in Kerala, Nagaland, Telangana

Goods and Services Tax : Biometric-based Aadhaar authentication and document verification for GST registration in Kerala, Nagaland, and Telangana began on ...

October 7, 2024 642 Views 0 comment Print


Latest Judiciary


Fly Ash Bricks/ Blocks containing less than 90% fly ash content liable to 5% GST: Gujarat HC

Goods and Services Tax : Gujarat High Court held that Fly Ash Bricks and Fly Ash Blocks containing less than 90% fly ash content is liable to 5% GST and no...

November 7, 2024 96 Views 0 comment Print

No IGST on ocean freight could be levied on FOB Transactions

Goods and Services Tax :  Integrated Goods and Services Tax ( IGST ) on ocean freight could not be levied on Free on Board ( FOB ) transactions also as on...

November 7, 2024 87 Views 0 comment Print

Pune Court Grants Bail in GST Evasion Case of ₹144 Crore

Goods and Services Tax : Dinesh Kumar vs Directorate General of GST Intelligence (District Court of Maharashtra) Pune Additional Sessions Judge Grants Bail...

November 7, 2024 297 Views 0 comment Print

Cancellation of GST registration without giving reason unjustified hence matter remanded back

Goods and Services Tax : Vide the present petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancell...

November 6, 2024 339 Views 0 comment Print

No proceedings u/s. 130 of GST Act if excess stock found at the time of survey: Allahabad HC

Goods and Services Tax : On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act shou...

November 6, 2024 552 Views 0 comment Print


Latest Notifications


Advisory on New GST Form DRC-03A for Demand Payment Adjustments

Goods and Services Tax : GSTN introduces Form DRC-03A to streamline demand payment adjustments. Taxpayers can now link DRC-03 payments with outstanding dem...

November 6, 2024 17754 Views 0 comment Print

e-Invoice Reporting Deadline Reduced for AATO ₹10 Crores+

Goods and Services Tax : From April 1, 2025, taxpayers with AATO of ₹10 crores must report e-invoices within 30 days on the IRP portal....

November 5, 2024 4863 Views 0 comment Print

Guidelines for Personal Hearings under CGST & Customs

Goods and Services Tax : New guidelines mandate virtual personal hearings under CGST and Customs Acts, with physical hearings allowed only upon request, ef...

November 5, 2024 5826 Views 0 comment Print

CBIC Update: Diwali Greetings, Solar Lighting and New Guidelines

Goods and Services Tax : CBIC highlights GST collection, solar lighting initiative in Haryana, and new guidelines for fair customs investigations. Diwali w...

November 5, 2024 144 Views 0 comment Print

Gross and Net GST revenue collections for the month of Oct, 2024

Goods and Services Tax : October 2024 GST revenue report shows 8.9% growth in gross collections, led by increased domestic revenue. View detailed gross and...

November 4, 2024 189 Views 0 comment Print


Residue left after peeling of wood is waste/scrap attracting 5% GST

June 10, 2019 4716 Views 0 comment Print

In re Parvatiya Plywood (P) Ltd. (GST AAR Uttarakhand) (i) The residue left after peeling of wood is to be called as wood waste/scrap and is classifiable under Chapter Heading 4401 31 00 or 4401 39 00 and will attract GST @ 5% as on date. (ii) The forfeited amount pertains to service and is […]

Anti-profiteering complain cannot be filled for period prior to 01.07.2017

June 10, 2019 606 Views 0 comment Print

Park view Ananda Resident Welfare Association Vs. M/s Bestech India Ltd (NAA) Complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of […]

Guide on Filing of GSTR-9- Annual Return

June 10, 2019 100980 Views 8 comments Print

Now date of filing of our first GST annual return form GSTR-9 is dt. 30th Jun-2019, this date of filing is extended from 31/03/2019 to 30/06/2019, before that date of filing is 31/12/2018 For F.Y. 2017-18. The ministry of finance recently reminded that the last date to file GST Annual return will continue as June […]

E-invoicing – A probable masterstroke to apply brakes on tax evasion?

June 9, 2019 3387 Views 0 comment Print

What is Electronic Invoicing model? All the taxpayers will create, issue and distribute invoices directly through the GST network. Right now, the businesses issue the invoices through their accounting or billing software. Later, at the time of filing returns, they upload the details and invoices on GST portal.

Anti-profiteering -Delhi HC stays NAA order

June 8, 2019 3435 Views 0 comment Print

Abbott Healthcare Private Limited & Anr Vs Union of India & Ors. (Delhi High Court) Delhi High Court has stayed the order passed by the National Anti-profiteering Authority wherein NAA had rejected the plea that CGST Section 171 was not applicable to reduction in rate of tax as compared with pre-GST indirect tax regime, and […]

Kerala Flood Cess- 16 Things You must know

June 8, 2019 5160 Views 0 comment Print

1. Kerala to levy calamity cess up to 1% over and above GST, for the purpose of providing reconstruction, rehabilitation and compensation needs which had arisen due to massive floods which occurred in the State during August, 2018 2. The Power to impose such a levy flows from Article 279(A) (4)(F) of the constitution 3. […]

GST: SC stays Gujarat HC decision which held Section 140(3)(iv) ultra-vires

June 8, 2019 8115 Views 0 comment Print

Union of India Vs Filco Trade Centre Pvt Ltd (Supreme Court) The instant petition was filed challenging the Constitutional vires of Section 140(3)(iv) of CGST Act, 2017 – The Gujarat High Court held that no just, reasonable or plausible reason is shown for making such retrospective provision taking away the vested rights – clause (iv) […]

Delhi HC directs GST Council to consider Petition of Wind Turbine

June 8, 2019 2619 Views 0 comment Print

The Court is of the view that the present petition also be placed for consideration before the GST Council. If there has already been a pre-consultation with the Petitioner then the petition be placed before the GST Council on the same date when it is considering the case of the Solar Power Developers Association.

GST Portal Updates – New Functionality in May 2019

June 8, 2019 38061 Views 2 comments Print

GSTN introduces  New Functionality in May 2019 for Form GSTR-9, Annual Return for 2017-18, Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer, Revocation of cancellation of Registration  and for Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed. A. Form GSTR-9, Annual Return for 2017-18 Facility to file Annual Return […]

No Stay on arrest for GST evasion; FIR Maintainable: Allahabad HC

June 8, 2019 1752 Views 0 comment Print

Govind Enterprises Vs State of U.P.  (Allahabad High Court) Thrust of the allegations made in the impugned FIR is that the dealer fraudulently, with a dishonest intention, by submitting false documents, with an intention to evade taxes, obtained registration, thereafter, took inward supply and passed on the goods to end users, without generating outward supply […]

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