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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


All about Input Service Distributor and Manner of Distribution of credit

Goods and Services Tax : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...

March 18, 2025 27 Views 0 comment Print

Mandatory ISD Registration from 1st April 2025 (Hindi & English)

Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...

March 18, 2025 246 Views 0 comment Print

GST ITC on Construction of Immovable Properties: Key Changes

Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...

March 18, 2025 243 Views 0 comment Print

Understanding GST Composition Scheme Eligibility for Brick Manufacturers

Goods and Services Tax : Introduction The Goods and Services Tax (GST) in India offers a simplified tax compliance option known as the Composition Scheme, ...

March 18, 2025 93 Views 0 comment Print

1 अप्रैल 2025 से जीएसटी अधिनियम में नए नियम लागू।

Goods and Services Tax : 1 अप्रैल 2025 से GST नियमों में बदलाव होंगे, जिसमें मल्ट...

March 18, 2025 153 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 396 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 615 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 147 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 147 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 54 Views 0 comment Print


Latest Judiciary


GST Assessment Order Set Aside for Improper Notice; Remanded with 25% Tax Deposit: Madras HC

Goods and Services Tax : Mere uploading of notices and orders on the GST portal might not be sufficient to fulfill the requirement of proper service, espec...

March 18, 2025 60 Views 0 comment Print

Charger Not Taxable Separately When Sold With Phone Under Single MRP: SC

Goods and Services Tax : Supreme Court held that when a cell phone is sold along with a charger there is only one Maximum Retail Price and hence charger ca...

March 18, 2025 144 Views 0 comment Print

Statutory Pre-Deposit Refund Cannot Be Denied as Time-Barred: Jharkhand HC

Goods and Services Tax : Jharkhand High Court held that rejection of refund of statutory pre-deposit merely because refund application was filed beyond sec...

March 18, 2025 1176 Views 0 comment Print

Refund for Period Before 13.07.2022 Unaffected by Notification No. 9/2022-Central Tax: Gujarat HC

Goods and Services Tax : The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on o...

March 18, 2025 633 Views 0 comment Print

GST Assessment Order Invalid Without Signature and DIN: AP HC

Goods and Services Tax : Andhra Pradesh High Court invalidates GST order due to missing officer signature and DIN, citing precedent. Fresh assessment permi...

March 18, 2025 408 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 17/03/2025

Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...

March 18, 2025 30 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 153 Views 0 comment Print

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 804 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 798 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 339 Views 0 comment Print


Vexed Issue of GST on services by director to company

September 30, 2019 9618 Views 1 comment Print

In the erstwhile service tax regime as well as in GST regime, the services provided by director to company are liable to service tax / GST under reverse charge. It is the company who has to pay the service tax / GST and not the director. Relevant legal provisions are given below: Service Tax:  Notification […]

Constitution of GST Appellate Tribunal held unconstitutional

September 30, 2019 3483 Views 0 comment Print

Constitution of Goods and Services Tax Appellate Tribunal held as unconstitutional by Hon’ble Madras High Court The Hon’ble Madras High Court in the case of Revenue Bar Association versus Union of India, The Goods and Services Tax Council, The State of Tamil Nadu has : 1. struck down Section 110(1)(b)(iii) of the CGST Act which states […]

Update on 37th GST Council meeting at Goa on 20.09.2019

September 28, 2019 4575 Views 1 comment Print

The 37th meeting of GST Council was held on 20th September, 2019 at Goa where in several taxpayer friendly measures have been announced which inter alia include GST rate reduction on hotels, few exemptions, lower rate on diamond related job works and outdoor catering, measures to boost export, few clarifications and relaxation in filing annual returns etc. However, no change has been made in audit requirements.

Online GST refund processing and single authority disbursement : Advisory

September 28, 2019 11859 Views 0 comment Print

Online processing of refund applications and single authority disbursement implemented The online processing of refund applications and single authority disbursement has been implemented. The taxpayers are advised to take note of the following changes: Refund applications filed by the taxpayers in RFD-01 form shall be processed electronically/ online by the tax-officer and all communications between […]

Reversal of common Input Tax credit and its finalization

September 28, 2019 11706 Views 0 comment Print

Under GST Law, there are various activities which need to be completed by 30.09.2019 in respect of the supplies made during the FY 18-19. One of such activities is the finalization of the common credit reversed during the year. The manner of reversal of credit is prescribed under Rule 42 (for inputs and input services) and Rule 43 (for capital goods) of CGST Rules, 2017.

Removal of Difficulties Order – View Points

September 28, 2019 5271 Views 0 comment Print

Removal of Difficulties Order – View Points Under Central Goods and Services Act, 2017 Removal of Difficulties Order plays a vital part to implement the provisions of this Act by extending time limit.  Until now the Government has issued 13 Removal of Difficulties Order, on the recommendations of the GST Council. The List of Removal […]

Clarification on GST and ITC in Respect of Free Samples etc.

September 28, 2019 16818 Views 2 comments Print

Clarification on GST and ITC in Respect of Free Samples, Stolen, Discount, Theft and Loss of Goods Gifts to incentivize Distributors Gifts or samples for Marketing Distribution of Samples through Branches As per section 7 supplies refers to all form of supply made or agreed to be made FOR CONSIDERATION in the course of furtherance […]

Loopholes in Goods & Service tax

September 28, 2019 16674 Views 1 comment Print

Since the inception of the Goods and Service Tax in India, GST has been a matter of discussion for every layman and experts in the country. Like every coin has 2 sides, the implementation of GST in the country also has arguably many merits and demerits as compared to the earlier subsumed taxes. Moving on […]

Inter-State Trade or Commerce in GST

September 28, 2019 17646 Views 0 comment Print

Article 246A of the Constitution, which gives powers to the Parliament and the Legislatures of the States to make law to provide levy and collection of goods and services tax (hereinafter referred to as the GST), runs as follows:– “246A. (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), […]

GST on Employee Car Parking Charges: No ruling In absence of requisite documents

September 27, 2019 9039 Views 0 comment Print

It seems that certain parking slots were allotted free of cost to the applicant. In this regard, the procedure as to how these free slots are accounted/allotted to the employees is not explained by the applicant. Further, the ‘trail of financial transactions to clarify the “pure agent” status of the company’, as promised by the authorized representative of the applicant at the time of personal hearing, was also not provided by the applicant.

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