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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


Corporate Guarantee – An arbitrary provisions in GST

Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...

July 5, 2024 261 Views 0 comment Print

GST ITC – Honest Tax Payers Are In Trouble Story

Goods and Services Tax : Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to re...

July 5, 2024 5070 Views 1 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 654 Views 0 comment Print

Offering Post-Sale Discounts in GST? Here’s a New Compliance Checklist

Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...

July 4, 2024 897 Views 1 comment Print

Key Highlights and Recommendations of 53rd GST Council Meeting

Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...

July 4, 2024 990 Views 0 comment Print


Latest News


CBI arrests CGST Assistant Commissioner in ₹50000 Bribery Case

Goods and Services Tax : Read about CBI's arrest of an Assistant Commissioner at GST Commissionerate, Guwahati, for demanding and accepting Rs. 50,000 brib...

July 3, 2024 1320 Views 0 comment Print

GST Council Newsletter May 2024

Goods and Services Tax : India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driv...

June 25, 2024 576 Views 0 comment Print

28 Recommendations of 53rd GST Council Meeting

Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...

June 22, 2024 9171 Views 2 comments Print

Representation to amend section 73(9) penalty provision of CGST Act, 2017

Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...

June 22, 2024 5970 Views 0 comment Print

Representation For Changes in GST to reduce litigation of past period

Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...

June 20, 2024 1782 Views 0 comment Print


Latest Judiciary


HC overturned decision of Appellant Authority due to late filing of hard copy of Appeal

Goods and Services Tax : Discover how the Madras High Court overturned the Additional Commissioner's decision in Sunbeam Generators Pvt. Ltd. Vs Additional...

July 5, 2024 84 Views 0 comment Print

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...

July 4, 2024 264 Views 0 comment Print

GST Liability & ITC Reversal: Madras HC Remands Case on 12.5% Pre-deposit

Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...

July 4, 2024 195 Views 0 comment Print

GSTR 3B vs. GSTR 2A Mismatch: HC directs order to be treated as SCN

Goods and Services Tax : Explore the Madras High Court's decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities a...

July 4, 2024 441 Views 0 comment Print

Madras HC directs to treat GST Order Beyond Show Cause Notice as SCN

Goods and Services Tax : Madras High Court directs GST order imposing additional liabilities beyond the show cause notice to be treated as a fresh SCN. Ful...

July 4, 2024 213 Views 0 comment Print


Latest Notifications


Enhancements to Address-Related Fields in GST Registration Functionalities

Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...

July 4, 2024 2373 Views 0 comment Print

CBIC Newsletter: Celebrating 7 Years of GST Success & Global Customs Milestones

Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...

July 2, 2024 141 Views 0 comment Print

Time of Supply for Spectrum Usage and Similar Services under GST

Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...

June 26, 2024 456 Views 0 comment Print

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...

June 26, 2024 399 Views 0 comment Print

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...

June 26, 2024 198 Views 0 comment Print


AAR cannot decide eligibility to claim Transitional Input Tax credit

June 26, 2018 1434 Views 0 comment Print

In re NSL Mining Resources India Private Limited (GST AAR Andhra Pradesh)  1) Whether Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration […]

APPEAL Provisions under CGST Act, 2017 read with Rajasthan GST Rules, 2017

June 26, 2018 2817 Views 0 comment Print

Article discusses Provisions related to Appeal under CGST Act, 2017 and Rajasthan GST Rules, 2017. It discusses Appeal provisions related to Adjudicating Authority, Appellate Authority, Proper officer, Revisional Authority, Administration of Officers-Centre/State, Time Limit for filing Appeal by person, Time Limit for filing Appeal by Department, Extension of Time Limit, Form of Appeal, Pre-deposit, Adjournment […]

Registration under GST vs Section 9(3) of CGST Act, 2017

June 26, 2018 21993 Views 0 comment Print

Registration under GST is governed by Section 22(1), the whole text has been given in note 2 below, and is divided in 3 stages → Every Supplier needs to be registered as per section 2(105)→GST Registration needs to be taken where the taxable supply is made →GST Registration is required only when “aggregate turnover” Section 2(6) exceeds 20/10 Lakh as the case may be

GST Filing Ledger Related Grievances (PMT-04)- Manual and FAQs

June 26, 2018 8088 Views 0 comment Print

FAQs > Filing Ledger Related Grievances (PMT-04) 1. For which issues can I raise a grievance related to Ledgers? Grievance can be raised in case of following issues: Discrepancy in Electronic Cash Ledger Discrepancy in Electronic Credit Ledger Discrepancy in Electronic Liability Register 2. Who can report grievances? Do I need to be a registered […]

Revised Return under GST? “Aasmaan se nikla aur Khajur mai atka!”

June 25, 2018 33357 Views 17 comments Print

Arjuna (Fictional Character): Krishna, Can the Return under GST be revised? Krishna (Fictional Character): Arjuna, There is no any concept of revised return under GST. So, under GST, no amendment can be made in the return once it is filed. Arjuna: Krishna, What the taxpayer should do if any mismatch occurred in sales after filing […]

CBIC may raise monetary limits at various appellate FORA in legacy matter: Seek suggestions from Pr CC/CC’s

June 25, 2018 1065 Views 0 comment Print

The raising of monetary limits at various appellate FORA in legacy Central Excise & Service Tax matters as a measure towards reduction of Government litigation has been in sharp focus in the past few months.

GST- Recent issues and suggestions

June 25, 2018 7191 Views 4 comments Print

Goods and Services Tax is on the verge of completion of its first year in our Country. The first year was full of doubts & dilemmas. Apart from Tax payers, Tax practitioners and Tax officers were also seen struggling to answer various questions.

GST on Information & amp; Communication Technology (ICT) @ School Project

June 25, 2018 3036 Views 0 comment Print

In re IL & FS Education and Technology Services Ltd. (GST AAR Maharashtra) Question 1. Determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the Information and […]

GST registration Cancelled- How to apply for Revocation with FAQs?

June 24, 2018 88734 Views 20 comments Print

FAQs on  Revocation of Cancelled GST Registration Q.1 Where can I apply for revocation of cancelled registration? Ans: A taxpayer, whose registration has been cancelled by the tax official, by initiating suo moto proceedings, can apply at GST portal for revocation of cancelled registration. However, no application for revocation shall be filed if the registration […]

Goods seized for wrong e-way bill date must be released on furnishing of security other than cash or bank guarantee

June 23, 2018 1560 Views 0 comment Print

The petitioner has ought to quash the seizure order dated 05.01.2018 which has been passed against the petitioner on the allegation that there was some wrong declaration on the date in the E-way Bill. The petitioner states that it had been written down inadvertently. Other than that no other allegation has been made against the petitioner.

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