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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 96 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 288 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 327 Views 1 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 120 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 177 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 405 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 627 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 69 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 198 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 1185 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 639 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 429 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 51 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 156 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 840 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 807 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


New Functionality on Form GST ITC-04 and for GST Practitioners

August 5, 2019 2688 Views 0 comment Print

A. FORM GST ITC-04 To furnish details of the goods/ capital goods sent to job worker and received back or supplied from the premises of the job worker. The format of the GST ITC-04, as amended vide Notification No. 39/2018–Central Tax, dated 04-09-2018, has been made available on the GST Portal. B. UPDATE FOR GST PRACTITIONERS […]

Implication of Amendment in Article 370 on Income Tax Act & GST Act

August 5, 2019 9915 Views 0 comment Print

Is the Constitutional Amendment in Article 370 of the Constitution of India has any Implications on Income Tax Act & GST Act? 1. Background: On 5 August 2019, the Hon’ble Union Home Minister Sh. Amit Shah has moved a resolution to amend Article 370 of the Constitution of India in the Rajya Sabha, so as to […]

Maharashtra Amnesty Scheme- Opportunity to taxpayers who faced technical glitches

August 5, 2019 1656 Views 0 comment Print

Opportunity to the taxpayers who have faced technical glitches affecting the payment of requisite amount and submission of applications for Settlement of Arrears under First Phase

12% GST applicable on Namkeen’ duly packed & sealed in printed pouches

August 5, 2019 8868 Views 0 comment Print

In re Atul Kumar Rajpal (GST AAR Uttar Pradesh)  (i) What shall be the present applicable CGST & SGST tax rate on their final product i.e., ‘Namkeen’ duly packed & sealed in printed pouches? In respect of question (i) applicable CGST & SGST tax rate on the final product i.e. ‘Namkeen’ duly packed & sealed […]

Treatment of discounts under GST

August 4, 2019 43803 Views 2 comments Print

Introduction: In this article we will discuss the treatment of following discounts under GST: ♠ Discounts at the time of supply/sale ♠ Post-sale discounts Discount agreed at the time of supply/sale Discount not agreed at the time of supply/sale Analysis: As per section 15(3) of CGST Act, 2017 the value of supply shall not include […]

Everything about GST New Return System

August 4, 2019 10179 Views 0 comment Print

We All Know That The Interim Budget 2019 Has Made A Provision For New And Simplified GST Return System. This Will Make The GST Return Filing Mechanism Simpler And It Would Reduce The Compliance Burden For Small Taxpayers. The GST Department Has Recently Brought Out The New Return Prototype In The GST Portal Which Is […]

Section under GST related to Annual return date

August 4, 2019 4587 Views 0 comment Print

Article compiles section of Availment of ITC – no availment after furnishing of Annual return, Declaration of Credit Note – no tax adjustment after, furnishing of annual return, Period of retention of Accounts, Rectification of details of outward supply, Rectification of details of inward supply including ITC, Rectification of return, Assessment of non filers of […]

GST Composition FAQs

August 3, 2019 6642 Views 3 comments Print

COMPOSITION LEVY Q1. Can we opt for Composition in the middle of the Year? A1. No. but last date is 30.09.2019. However as per Rule 3(3), the dealer should inform prior to commencement of the year, the bare rule represent is as follows:- Rule 3(3) Any registered person who opts to pay tax under section […]

Compliance Calendar for the Month of August, 2019

August 3, 2019 4146 Views 0 comment Print

Compliance Calendar for the Month of August, 2019  The new month has started and the due date calendar for this month is shared below:-  A. Compliance Calendar for the Month of August, 2019- Under Income Tax Act, 1961 Date 2019 Compliance 7th Aug Deposit of TDS/TCS for the month of July 2019 7th Aug Issue […]

Exemption From Registration in GST

August 3, 2019 31338 Views 8 comments Print

For the purpose of levy and collection of tax on supply of goods or services or both, persons who are registered or liable to be registered have been made liable for payment of goods and services tax (hereinafter referred to as GST). For the purpose of levy of GST on intra-State supply of goods or […]

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