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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 2577 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 120 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 321 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 2442 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 366 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 93 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 90 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 21 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 30 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 30 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 180 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 378 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 1326 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 285 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 117 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 12 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 9 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 210 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 195 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 990 Views 0 comment Print


“Run-out” of GST Taxpayer in collusion among GSTR-9 and GSTR-2A

June 4, 2019 11223 Views 3 comments Print

In cricket many times players get run-out without their fault and same is happening in GST. How are taxpayers getting run-out while providing details of inward supplies in GSTR-9 and GSTR-2A?

What reasons would you give for the cancellation of GST?

June 4, 2019 15876 Views 4 comments Print

What reasons would you give for the cancellation of GST? Smart analysis to get rid of the obstacles Initially, we just want to clear that GST can be canceled under some circumstance and if the authorization finds you genuine, keeping a dot won’t get the delay. To cancel GST, you must be the person who […]

Provisional GST Assessment

June 4, 2019 3459 Views 0 comment Print

Understanding of the provisions relating to Provisional assessment under GST through pictorial presentations Definition of ‘Assessment’ under Section 2(11) of the CGST Act, 2017  “Assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment; Provisional Assessment Procedure for Provisional Assessment Finalization of Provisional Assessment

Handbook on GST Annual Return- Analysis of GSTR 9 / GSTR 9A

June 4, 2019 15042 Views 0 comment Print

The submission and processing of return is an important link between the taxpayers and tax administration. Section 44 of the Central Goods & Services Tax (CGST) Act, 2017 stipulates that every registered person shall furnish an annual return for each financial year. Annual return is a consolidation of returns filed i.e. GSTR 1 and GSTR […]

GST Grievance Redressal Mechanism- Contact Details

June 4, 2019 1872 Views 1 comment Print

A multi-layered mechanism on grievance redressal exist to taxpayers, as below:– Pan-India Helpdesk: (24 x 7 Helpdesk – CBECMITRA):  For all queries related to law and procedure under GST and related IT issues. National Toll-free number: 1800-1200-232 E-mail : cbecmitra.helpdesk@icegate.gov.in Helpdesk manager: Escalation.Cbecmitra@icegate.gov.in Taxpayer Self-service (web-ticketing) Taxpayers may also use a self-service mechanism available under ‘HELP’ tab on […]

Delhi HC questions delay in issue of GST refund & validity of Refund Approval Committee

June 4, 2019 1170 Views 0 comment Print

Mr Satyakam informs the Court that Mr Rajesh Prasad has undertaken a complete review of the procedure and in view of what has transpired in the Court, he undertakes to disband the RAC. He proposes to issue appropriate notification to authorize a proper officer in respect of the refunds above the certain value strictly in accordance with the provisions of the Delhi GST Act. He undertakes to place before the Court on the next date, by way of an affidavit, the steps taken by him in this regard.

Arrest Under GST – A Saga That Will Continue

June 4, 2019 17349 Views 0 comment Print

1. Recently print as well as online media has written a lot about arrests under GST. The sudden surge in the interest stems from the fact that the Supreme Court has refused to interfere with a decision of a High Court which did not prevent the arrest of the directors/employees (concerned with the alleged act […]

GST on printing of question papers on behalf of educational institution

June 3, 2019 2613 Views 0 comment Print

In re Maxwell Co. Pvt (GST AAR Uttar Pradesh) Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable […]

Supply of packed Food items/Drinks & cooked item at railway platforms is Supply of Services

June 3, 2019 2574 Views 0 comment Print

In re Rajeev Kumar Garg (GST AAR Uttar Pradesh) (1) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as ‘Sale of Goods’ or ‘Sale of Service’? Ans 1:– Supply of Food items at GMUs […]

GST on Filter Elements & Air Filter Assembly as parts for Diesel Electric Locomotives

June 3, 2019 4176 Views 0 comment Print

In re G S Products (GST AAR Uttar Pradesh) (a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not? Ans: Yes, The correct classification of the Filter Elements & […]

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