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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


Analysis of New GST Return Scheme NORMAL, SAHAJ , SUGAM

May 24, 2019 24492 Views 7 comments Print

Recently Government has released a prototype of new & simplified returns on GST portal (https://demoofflinetool.gst.gov.in) , this move of Government indicates that very soon simplified GST return( NORMAL , SAHAJ , SUGAM ) will be a reality. So, now is the best time to take a quick overview of these simplified returns which will help […]

No profiteering in absence of reduction in Tax Rate or additional ITC benefit

May 23, 2019 714 Views 0 comment Print

In view of the fact that there was no reduction in the rate of tax nor there was increased additional benefit on account of ITC, the provisions of Section 171 of CGST Act, 2017 could not be invoked in this case.

New GSTR Offline Tool Prototype Released on GST Portal

May 23, 2019 3960 Views 0 comment Print

Web based Prototype of Offline Tool of New GST Return is an interactive demo or mock-up of the ‘Offline Tools of New Return’ to give stakeholders a feel of what the Tool will look like and to get their feedback on the same, before it goes live. It is an interactive prototype, which allows users […]

GST | Hand book | GST Annual Return and Audit | May 2019

May 23, 2019 37209 Views 4 comments Print

Book on GST Annual Return and Audit Authored by CA Pritam Mahure and CA Vaishali Kharde covers Overview of GST Annual Return and Audit, Forms Prescribed for GST Annual Return and Audit, Action to be taken in case of incorrect reporting, Aspects pertaining to last FY to be considered in the next FY up to […]

HC orders release of goods as appellant already deposited tax & penalty

May 23, 2019 885 Views 0 comment Print

Considering the fact that the petitioner has already deposited tax and penalty under section 129 of the IGST Act, by way of ad-interim relief, the respondents are directed to forthwith release Truck No.HR-55-J-2944 along with the goods contained therein.

Orissa HC allows ITC of GST on goods & services used for construction of hotels though falling under Negative list

May 23, 2019 22677 Views 1 comment Print

Writ petition filed before Orissa High Court challenging denial of ITC to real estate companies, hotels, malls in cases where construction is undertaken by the Company itself

GSTR-9C – Annual Reconciliation Statement

May 23, 2019 29379 Views 2 comments Print

Other than the hottest ongoing political drama, the topic which is much talked about, within the trade and industry, is the annual return filing under GST. With its soon emerging final extended due date, at present being 30th June, 2019, for filing of the first annual return under GST, most of the registered taxpayer is still […]

Constitution of Group on policy issues for generation of e-Invoice on GST portal

May 23, 2019 915 Views 0 comment Print

Committee of Officers (CoO) on generation of electronic Invoice through GST Portal have decided to constitute a working sub Group to examine and recommend on the business process and policy & legal aspects for generation of e-invoice. Accordingly, this sub-Group shall consist of the following members:

GST Annual Returns – How to File Simple GSTR-9

May 22, 2019 38454 Views 9 comments Print

The GSTR-9 is a very complicated return form and once I have described it as a ‘Round Square’. It is not a simple return and like most of the cases of GST procedures simplification is missing from this form also and further filing instructions attached with this Return form are also confusing.

Applicability of GSTR-9 Annual Return

May 22, 2019 17043 Views 0 comment Print

GSTR 9 is an annual return which needs to be filed by the registered persons once in a year. It consists of details regarding the supplies made and received during the year i.e it is consolidation of the information furnished in the monthly or quarterly returns during the year.

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