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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


A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 171 Views 0 comment Print

Input Credit Reversal Under Section 16(2) of GST – Key Rules

Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...

February 12, 2025 666 Views 0 comment Print

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 12288 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 2232 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 1230 Views 0 comment Print


Latest News


GST Taxpayers, Stay Alert: Protect Against GST Phishing Scams

Goods and Services Tax : Avoid GST phishing scams. GSTN never asks for personal details via calls, emails, or SMS. Verify sources and avoid clicking on unt...

February 12, 2025 1809 Views 0 comment Print

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 285 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 240 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 126 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 60 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 453 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 252 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 48 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 339 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 165 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 441 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 231 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 4932 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 396 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 2121 Views 0 comment Print


Gujarat State Examination Board liable for GST registration: AAR

August 28, 2019 660 Views 0 comment Print

In re State Examination Board (GST AAR Gujarat) The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal […]

GST on charges towards room stay, service charge, breakfast, airport pick up

August 28, 2019 26814 Views 0 comment Print

Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up and drop, extra bed form a part of tariff in order to ascertain the rate of GST as per the slabs provided under Notification No.11/2017- Central Tax (Rate) i.e. what will be the liability to pay GST i.e. to say that declared tariff represents only the charges for room stay plus service charge and the customer books only hotel accommodation and the rest optional facilities are procured after checking in at the hotel ?

GST on Supply in the Course of Inter-State Trade or Commerce

August 28, 2019 12177 Views 0 comment Print

Article 246A(2) read with Article 269A(1) of the Constitution of India gives exclusive power to the Parliament to make law to provide levy and collection of goods and services tax, by the Union, on supply of goods or services or both where such supply takes place in the course of inter-State trade or commerce. Clause […]

HC stays GSTR 3B late Fees recovery

August 28, 2019 30678 Views 1 comment Print

Pending admission, hearing and final disposal of this petition, to stay any recovery proceedings for the recovery of late fees for late filing of Form GSTR-3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2017 to 21st December, 2018;

Goods and Services Tax Appellate Tribunal (GSTAT)

August 27, 2019 7611 Views 0 comment Print

GST was introduced in India with the main objective of One Tax One Nation, lower legal compliances and reduction in litigations, no check posts and transparency in tax structure etc. However, we all have witnessed how in haste the historic indirect tax regime has been implemented in India, thus teething problems are inevitable. Those teething […]

Fraudulent GST Refund claim against fake documents -Reg.

August 27, 2019 2571 Views 0 comment Print

Commissioner GST (Investigation) while explaining the modus operandi of the fraudulent refund claim vide the above referred OM has suggested for issuance of a Circular/Instruction to address and curb the kind of fraud detailed in his letter

GST on Dried Coconut: AAR allowed withdrawal of application

August 27, 2019 2574 Views 0 comment Print

Applicant has stated that it is absolutely clear that one cannot invoice as terming Edible copra as its edibility is challenged and it is also clear that HS Code 1203 Copra is meant only for Milling copra (refer HSN Explanatory notes) and their commodity falls under HSN Code 08011920 only

AAR Allows ‘Haworth India Pvt Ltd’ to withdraw Application

August 27, 2019 1134 Views 0 comment Print

The applicant vide their letter dated 26th August 2019 has submitted that they wish to voluntarily and unconditionally withdraw the advance ruling application as the CBIC circular No.107/26/2019-GST dated 18.07.2019 has provided clarity to the ambiguity for which they had sought the Advance Ruling.

AAR cannot accept application if Advance Ruling sought by applicant already pending before appropriate authority

August 27, 2019 981 Views 0 comment Print

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu) The issue raised by the applicant is the classification of the product manufactured by them and the applicability of Notification No.01/2017 Comp.Cess (Rate). From the comments furnished by the Commissioner GST 86 Central Excise, Trichy, it is seen that the proceedings in respect of […]

Tran-shipment of Material (E Waybill)

August 27, 2019 5076 Views 0 comment Print

Q. Is it any possibility to ship the material for two different states in single-vehicle No., based on Trans-shipment? Ans. – Under GST Regime, an option has been introduced wherein the consignment of one e-way bill has to be moved in multiple vehicles, after moving to transshipment place. In simple words, Plant – X (Gujrat) […]

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