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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


Input Service Distributor (ISD) Applicable w.e.f 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...

April 7, 2025 402 Views 0 comment Print

Limitations of Rule 39(1A) in CGST Rules for Transferring Input Tax Credit

Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...

April 6, 2025 621 Views 1 comment Print

GSTN: IRN Generation to Become Case-Insensitive from 1st June 2025

Goods and Services Tax : GSTN’s new protocol will treat selected IRN input fields as case-insensitive. This includes GSTINs, invoice numbers, and documen...

April 5, 2025 918 Views 0 comment Print

Unfair Limitation on ITC for Capital Goods: Why It Hurts Real Businesses

Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...

April 4, 2025 810 Views 0 comment Print

Analysis of Finance Act – Ket Amendments relating to Indirect Taxes

Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...

April 4, 2025 3786 Views 0 comment Print


Latest News


GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 219 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 198 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 390 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1695 Views 0 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 23712 Views 0 comment Print


Latest Judiciary


GST leviable on purchase of residential flat when part amount paid prior to completion certificate

Goods and Services Tax : Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed a...

April 7, 2025 75 Views 0 comment Print

Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel

Goods and Services Tax : Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cite...

April 7, 2025 96 Views 0 comment Print

Chhattisgarh HC grants Bail in GST ITC Fraud Case citing delayed trial

Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....

April 7, 2025 276 Views 0 comment Print

AP HC: GST Order Without DIN, Signature Invalid; Re-assessment Allowed

Goods and Services Tax : Andhra Pradesh High Court quashes GST assessment order lacking DIN and signature. Re-assessment permitted with proper procedure....

April 7, 2025 105 Views 0 comment Print

Gujarat HC Quashes ITC Denial Under Sec 16(4), Remands Case Citing Retrospective Sec 16(5)

Goods and Services Tax : Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing I...

April 7, 2025 342 Views 0 comment Print


Latest Notifications


Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 60 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 417 Views 0 comment Print

GST Advisory on Case Sensitivity in IRN Generation

Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....

April 4, 2025 3384 Views 0 comment Print

GST Registration: Biometric Aadhaar Authentication in Assam

Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...

April 2, 2025 156 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 1443 Views 0 comment Print


Brief analysis of all CGST Rate Notification published in 2019

May 26, 2019 3630 Views 2 comments Print

Till date, Central Govt. have issued 10 notifications of Central Tax Rate. By these notifications, Govt. introduced the major changes in real estate sector, new composition scheme for service provider also. Here, you will find the detailed anyalysis of all these notifications in brief. Summary of Central Goods & Services Tax Tax Rate Notification published […]

Management of Manpasapd Beverages arrested in fake invoice GST fraud

May 26, 2019 4854 Views 0 comment Print

 Top Management of M/s. Manpasapd Beverages Ltd. Savli, Vadodara arrested in fake invoice GST fraud. Multi locational searches were conducted on various premises of M/s Manpasand Beverages ltd. on 23/05/2019. The searches resulted into unveiling of a huge racket of creating fake/dummy units for availing fraudulent credit and committing tax evasion of Rs. 40 Crores […]

Prototype on New GST Return (Offline)

May 26, 2019 2526 Views 0 comment Print

New GST Return will be replacing existing GSTR-3B, GSTR-1, GSTR-2 and GSTR-3. Filing of GSTR-2 & GSTR-3 have been kept on hold by Government. Filing frequency of new return GST RET-1 will be monthly and quarterly. Smaller taxpayers will be having Option to file return in Form GST RET-2 and GST RET-3 on quarterly basis which is simpler to RET-1.

Offences and Penalties under GST Scenario

May 26, 2019 30657 Views 2 comments Print

I have received requests from our members and upcoming professionals to provide  notes on Offences and Penalties under GST Scenario. So I am trying to provide notes on the above subject at my best. Dear Collogues total 17 sections deals about offences and penalties from Section 122 to Section 138 of CGST Act. Here with […]

Liability to pay in Certain cases under GST Law

May 26, 2019 19383 Views 2 comments Print

A. Where a taxable person, liable to pay tax under this Act transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally  be liable wholly or to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person up to the time of such transfer , whether such tax, interest  or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter.

Kerala Flood Cess Rules, 2019

May 25, 2019 17748 Views 1 comment Print

Kerala Flood Cess shall be levied on intra-state supplies of goods or services or both made by a taxable person to an unregistered person in respect of supplies specified in the TABLE under sub-clause (2) of clause 14 of the Kerala. Finance Bill, 2019:

Kerala imposes Kerala Flood Cess with effect from 1st June 2019

May 25, 2019 14193 Views 3 comments Print

Government of Kerala hereby appoint the 1st day of June, 2019 as the date with effect from which the cess under the said clause shall be levied and collected.

180 Transfers & postings in grade of Joint Commissioner of Customs, GST & Central Excise

May 25, 2019 6594 Views 0 comment Print

OFFICE ORDER No. 68/2019 With the approval of the competent authority, the following transfers and postings in the grade of Joint Commissioner of Customs, GST and Central Excise are hereby ordered with immediate effect and until further orders:-

Proposed New GST Return Prototype – Introduction and Key Aspects

May 24, 2019 5364 Views 0 comment Print

GSTN releases proposed New GST Return Prototype: The Goods and Services Tax Network (GSTN) has recently released a web-based prototype of the offline tool of new return system.  The said prototype is set to replace the existing mechanism of filing returns (GSTR 1 and GSTR 3B), and shall go live in the coming months. This […]

GST: Vehicle cannot be detained if No Tax Evasion and Valid documents

May 24, 2019 2295 Views 0 comment Print

Avtar Trading Co. Vs State of U.P. (Allahabad High Court) Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was […]

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