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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


E-Invoicing Under GST: Applicability and Key Requirements

Goods and Services Tax : Overview of GST e-invoicing rules, applicability thresholds, and time limits. Essential for businesses based on turnover and docum...

November 4, 2024 75 Views 0 comment Print

Can Unpaid GST under RCM from 2017-18 to Oct 2024 be Paid in 2024-25 with ITC?

Goods and Services Tax : Registered persons can now self-invoice unpaid RCM GST from 2017-2024 and claim Input Tax Credit in November 2024, following recen...

November 4, 2024 84 Views 0 comment Print

GST compliance calendar for November 2024

Goods and Services Tax : Stay on top of GST compliance in April 2024 with our comprehensive calendar. Get essential information on filing frequencies, due ...

November 3, 2024 81396 Views 0 comment Print

November 2024 Tax Compliance Deadlines for Income Tax and GST

Goods and Services Tax : Stay updated with Tax Compliance Tracker for Income Tax and GST. This tracker provides due dates for various tax-related filings a...

November 2, 2024 170220 Views 1 comment Print

New RCM Time of Supply Rules Effective from 1st November 2024

Goods and Services Tax : Starting November 1, 2024, self-invoicing is mandatory for RCM transactions. Delays in issuance may lead to loss of ITC and penalt...

November 2, 2024 5061 Views 3 comments 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 783 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 3600 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 630 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 12822 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 606 Views 0 comment Print


Latest Judiciary


Dual proceedings under GST for same issue are barred by law: Karnataka HC

Goods and Services Tax : Karnataka High Court quashed a show cause notice against Huida Sanitaryware, ruling dual proceedings under GST for the same issue ...

November 1, 2024 2307 Views 0 comment Print

GST Registration Cannot Be Cancelled for Non-Submission of SCN Reply: Allahabad HC

Goods and Services Tax : Allahabad HC ruled that non-submission of a show-cause notice reply is not valid grounds for GST registration cancellation, citing...

November 1, 2024 468 Views 0 comment Print

Madras HC quashes GST assessment order citing lack of personal hearing

Goods and Services Tax : Madras High Court quashes the tax assessment order against Kandasamy Sivaprakash, citing lack of personal hearing and violations o...

November 1, 2024 309 Views 0 comment Print

Temporary business suspension due to health not justify GST registration cancellation

Goods and Services Tax : Delhi High Court rules temporary business suspension due to health does not justify GST registration cancellation for M/s Maha Kub...

November 1, 2024 639 Views 0 comment Print

ITC Blocking & GST Registration Issues: Rajasthan HC stays coercive action

Goods and Services Tax : Rajasthan HC restrains coercive steps on GST registration during ITC blocking case. Court finds procedural concerns under CGST Rul...

October 31, 2024 246 Views 0 comment Print


Latest Notifications


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 18 Views 0 comment Print

Advisory on Aadhaar Authentication for GST Registration in Ladakh

Goods and Services Tax : New Aadhaar authentication process for GST registration in Ladakh. Book appointments for biometric verification and document verif...

October 31, 2024 135 Views 0 comment Print

TNGST Notification on Turnover Limit for DCTOs

Goods and Services Tax : TNGST Act Notification No. 3/2024 sets turnover limits for Deputy State Tax Officers, effective November 1, 2024, for assessment a...

October 30, 2024 366 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 28th October, 2024

Goods and Services Tax : CBIC initiates a program to enhance behavioral skills and sensitivity among 35,000 officers nationwide, alongside efforts in anti-...

October 29, 2024 225 Views 0 comment Print

GST Return Filing Deadline: Three-Year Limitation – GSTN Advisory

Goods and Services Tax : From 2025, GST returns cannot be filed after three years from the due date. Taxpayers are advised to reconcile records and file pe...

October 29, 2024 20466 Views 0 comment Print


GST collection for April 2019 recorded highest collection

May 2, 2019 2286 Views 0 comment Print

GST Revenue collection for April, 2019 recorded highest collection since GST implementation The total gross GST revenue collected in the month of April, 2019 is Rs 1,13,865 crore of which CGST is Rs. 21,163 crore, SGST is Rs 28,801 crore, IGST is Rs 54,733 crore (including  Rs 23,289 crore collected on imports) and Cess is […]

Reversal of GST ITC on Real Estate on Transition w.e.f. 01-04-2019- Complete Guide

May 2, 2019 81651 Views 27 comments Print

GST on Real Estate under new regime from 01-04-2019 & Reversal of ITC for supply which has time of supply after 31-03-2019 GST Council in the 34th meeting held on 19th March, 2019 at New Delhi discussed the operational details for implementation of the recommendations made by the council in its 33rd meeting for lower […]

Presentation on GST Audit and Annual Return

May 2, 2019 15495 Views 2 comments Print

Presentation on GST Audit and Annual Return. Covering handy material on Relevant provisions governing GST Audit , Indicative Checklist for GST Audit, Key Focus Areas for GST Audit, Important Facts on GST Annual Return, Annual Return (FORM GSTR-9) and Reconciliation Statement (Form GSTR-9C). About GST Audit What is Audit under GST Law ? Annual Audits: […]

Profiteering establishes on increase of base price despite GST Rate reduction

May 2, 2019 936 Views 0 comment Print

Shri Kumudchandra Atmaram Patel Vs M/s TTK Prestige Limited (National Anti-Profiteering Authority) Respondent had increased the base price of the product from Rs. 1,640.62 to Rs. 1,779.66, when the rate of tax was reduced from 28% to 18% with effect from 15.11.2017.Thus, by increasing the base price of the product, post-GST, the benefit of reduction […]

No profiteering as no Tax reduction in GST Era on Courier Services

May 2, 2019 1179 Views 0 comment Print

It is evident that there was no reduction in the rate of tax on supply of Courier Service after the implementation of GST, instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime. The fact that the Respondent had increased his base price for providing courier service from Rs. 69.5/- to Rs. 80/- has no relevance in view of the fact that there has been no reduction in the rate of tax nor increased benefit on account of Input Tax Credit was available and hence the provisions of Section 171 of CGST Act, 2017 can not be invoked in this case.

HC releases goods & vehicle not released despite tax & penalty payment

May 2, 2019 1302 Views 0 comment Print

Vasu Corporation Vs State of Gujarat (Gujarat High Court) 1. Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the vehicle in question together with the goods being detained under section 129(1) of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the GST Act”), the petitioner has […]

IGST payable on ocean freight paid on imported goods under RCM

May 2, 2019 5643 Views 0 comment Print

In re E-DP Marketing Private Limited (GST AAR Madhya Pradesh) The Applicant shall be liable to pay IGST on ocean freight paid on imported goods under Reverse Charge Mechanism in terms of Notification No.10/2017-IT(R) and Notification No.8/2017-IT(R) irrespective of the ocean freight component having been a part of the CIF value of imported goods. FULL […]

No higher GST on preferential location, car parking, common areas & facilities: AAR

May 2, 2019 13074 Views 0 comment Print

GST should not be collected by builders at higher rate on services relating to the preferential location of the unit and right to use car parking space and common areas and facilities

Practical Guide on GST impact on Real Estate

May 2, 2019 23751 Views 7 comments Print

GST on real estate has been a contentious issue especially with real estate sector in India facing a challenging time over the last few years. Several representations were made to the Government for further simplification and reduction of rates, especially for residential real estate sector, in the hope that the same would bolster demand for […]

GST on pure services provided to Central /State Govt or UT

May 1, 2019 5664 Views 0 comment Print

In re Shri Jayesh Anilkumar Dalal (GST AAR Gujarat) Question: Whether or not my supply of services in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of […]

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