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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


Time Limit for Filing Appeal under GST Act – 90+30 Days or 3 Months + 1 Month?

Goods and Services Tax : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...

March 20, 2025 3912 Views 0 comment Print

SCN Cannot Be Issued Without Considering Reply to pre-consultation notice: Bombay HC

Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...

March 20, 2025 231 Views 0 comment Print

Input Service Distributor – Mandatory from 1st April 2025

Goods and Services Tax : From April 2025, ISD registration becomes mandatory for distributing ITC under GST. Learn about key changes, compliance, and chall...

March 20, 2025 462 Views 0 comment Print

GST SPL-02 Letter Format for GST Amnesty Scheme 2024

Goods and Services Tax : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...

March 19, 2025 2706 Views 0 comment Print

Legality of Seizure of Cash or Other Valuables under GST Law

Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...

March 19, 2025 402 Views 0 comment Print


Latest News


GST Compliance Simplification for MSMEs and Small Taxpayers

Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...

March 20, 2025 186 Views 0 comment Print

GST Simplification and Financial Inclusion Updates

Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...

March 20, 2025 165 Views 0 comment Print

Impact of GST Hike on Agricultural Pump-Sets

Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...

March 20, 2025 33 Views 0 comment Print

GST on Jeevan Rakshak Policy: Government’s Position

Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...

March 20, 2025 33 Views 0 comment Print

GST Reduction on Health Insurance: Government’s Stand

Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...

March 20, 2025 48 Views 0 comment Print


Latest Judiciary


Madras HC Directs GST Appeal on Non-Taxable Receipts

Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...

March 20, 2025 270 Views 0 comment Print

Madras HC Directs Revocation of GST Registration Cancellations on Compliance of Conditions

Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...

March 20, 2025 612 Views 0 comment Print

Delay Beyond 1 Month in GST Appeals Not Condonable: Chhattisgarh HC

Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...

March 19, 2025 1503 Views 0 comment Print

Proper Service of Notice Crucial for GST Assessment Validity: Madras HC

Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....

March 19, 2025 303 Views 0 comment Print

HC Quashes Writ on GST Penalty for Non-Claim of Goods, Directs Alternative Remedy

Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...

March 19, 2025 120 Views 0 comment Print


Latest Notifications


Kerala GST Introduces Video Conferencing for Hearings

Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...

March 20, 2025 39 Views 0 comment Print

Kerala SGST Introduces Centralised Refund Processing

Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...

March 20, 2025 30 Views 0 comment Print

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 219 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 204 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 1005 Views 0 comment Print


National Appellate Authority for Advance Ruling under GST

August 23, 2019 4536 Views 0 comment Print

Constitution of National Appellate Authority: The National Appellate Authority shall consist of— (i) the President, who has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years; […]

Solve technical issues and extend due date of GSRT 9 & GSTR 9C

August 22, 2019 55221 Views 8 comments Print

Rajasthan Tax Consultants’ Association has Requested for solving the technical issues of GSRT 9 & 9C and extension of due date for filing of GSTR 9 & conducting GST Audit & reporting in Reconciliation Statement in GSTR 9C. THE RAJASTHAN TAX CONSULTANTS’ ASSOCIATION KAR SALAHKAR BHAWAN B-145/B, KALYAN PATH, MANGAL MARG, BAPU NAGAR, JAIPUR-302015 PH.: […]

Extend due date of GSTR 9 and GSTR 9C

August 22, 2019 110295 Views 32 comments Print

Request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit.

Service Providers under GST Composition Scheme – An Overview

August 22, 2019 55164 Views 7 comments Print

Service providers – Eligible person for composition scheme Following registered persons having aggregate turnover up to INR 1.5 crores w.e.f 1-4-2019 by virtue of Notification No. 14/2019 dated 7-3-2019 –Central Tax (INR 75 lakhs for Special Category States) in preceding financial year are covered in the composition scheme:

Treatment of ITC when by-product Cotton Seed Oil Cake is taxable at 0%

August 22, 2019 21807 Views 0 comment Print

In re M/s Parmod Kumar Singala (GST AAR Rajasthan) 1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%? As per Section 17(2) of GST Act, 2017 the amount of credit shall be […]

ITC not admissible for expenses on maintaining employees

August 22, 2019 1206 Views 0 comment Print

As per clear reading of Sub Section (1) of Section 16 and sub section (1) of Section 17 of the CGST Act, 2017, it is clear that a registered person is entitled to take credit of input tax charged on supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business only.

GST on royalty/dead rent paid/payable to Government for transfer of right to use minerals

August 22, 2019 4605 Views 0 comment Print

In re Dhirajlal Velji Atha (HUF) (GST AAR Jharkhand) 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? Ans. – The services for the right to use minerals including its exploration and evaluation, as per Sr. […]

Health Care Services under GST

August 22, 2019 100044 Views 9 comments Print

‘Health care services’ means the providing medicine, medical or surgical treatment, nursing, hospital , dental service, complementary health services , ambulance services for patient transportation or for any other services relating to sickness or personal injury and providing services for the purposes of preventing, alleviating, curing or healing human illness, physical disability or injury. As […]

GST in the New Union Territories

August 22, 2019 25215 Views 0 comment Print

This paper aims to analyse the Jammu and Kashmir Reorganisation Bill 2019, which bifurcated the state of Jammu and Kashmir into the Union Territories of Kashmir and Ladakh. The analysis will, however, be limited to the impact of the bifurcation on the GST regime in the new Union Territories. 

Withdraw GST Yearly Return – GSTR 9, 9A & 9C for F.Y. 2017–18

August 22, 2019 28911 Views 8 comments Print

Ahilya Chamber of Commerce & Industry request GST Council to immediately withdraw Form GSTR  9, GSTR 9A and GSTR 9C for F.Y. 2017 – 18. It requested Council to discuss with stakeholders different issues, decrease complexity of return, exclude NON GST supply / Exempt supply,  allow rectification in yearly returns,  allow HSN code of 2/4 […]

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