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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 375 Views 1 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 819 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 12777 Views 5 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 5328 Views 1 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 1374 Views 0 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 39 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 33 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 24 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 24 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 27 Views 0 comment Print


Latest Judiciary


West Bengal AAAR Denies GST Exemption on Land Lease Premium

Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...

February 12, 2025 21 Views 0 comment Print

No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...

February 12, 2025 51 Views 0 comment Print

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 510 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 372 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


Latest Notifications


GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 84 Views 0 comment Print

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 447 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 240 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 4977 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 402 Views 0 comment Print


Due date to furnish Form GSTR-3B for July, 2019 to September, 2019

June 28, 2019 27360 Views 2 comments Print

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 vide Notification No. 29/2019 – Central Tax Dated 28th June, 2019 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 29/2019 – Central Tax New Delhi, the 28th June, 2019 […]

Due date to furnish Form GSTR-1 for turnover of more than Rs. 1.5 crore extended

June 28, 2019 9846 Views 0 comment Print

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 vide Notification No. 28/2019 – Central Tax dated 28th June, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and […]

Due date to furnish Form GSTR-1 for turnover up to Rs. 1.5 crore

June 28, 2019 6348 Views 0 comment Print

Due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 is prescribed as  31st October, 2019 vide Notification No. 27/2019 – Central Tax Dated  28th June, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of […]

GST TDS returns in Form GSTR-7 due date extended to 31.08.2019

June 28, 2019 12327 Views 0 comment Print

CBIC hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source  in FORM GSTR-7 for the months of October, 2018 to July, 2019 till the 31st day of August, 2019 vide Notification No. 26/2019 – Central Tax Dated  28th June, 2019. Government of India Ministry of […]

CBIC clarifies GST treatment of secondary or post-sales discounts

June 28, 2019 103224 Views 10 comments Print

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST vide Circular No. 105/24/2019-GST Circular No. 105/24/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief […]

Processing of refund in Form GST RFD-01A wrongly mapped on portal

June 28, 2019 5211 Views 0 comment Print

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers  wrongly mapped on the common portal – Authority may inform the common portal about the incorrect mapping with a request to update it suitably on the common portal. Circular No. 104/23/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of […]

Place of supply for Services provided by Ports or on goods temporarily imported in India

June 28, 2019 8604 Views 0 comment Print

Circular explains Place of supply in case of Services provided by Ports and  Services rendered on goods temporarily imported in India. Circular No. 103/22/2019-GST F. No. CBEC- 20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 28th June, […]

GST on additional / penal interest- Clarification

June 28, 2019 18321 Views 0 comment Print

GST on delayed payment charges in case of late payment of Equated Monthly Instalments (EMI). An EMI is a fixed amount paid by a borrower to a lender at a specified date every calendar month. In cases where the EMI is not paid at the scheduled time, there is a levy of additional / penal […]

Property of director cannot be attached for VAT liability: Gujarat High Court

June 28, 2019 4833 Views 0 comment Print

Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court) Section 48 clarifies that any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer or as the […]

Highlights of 35th GST Council Meeting

June 28, 2019 1749 Views 0 comment Print

35th GST Council Meeting was held on 21 June 2019 at New Delhi, after a long gap of more than three months. This was the first council meeting chaired by the re-elected government and India’s second woman Union Finance Minister, Mrs Nirmala Sitharaman.

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