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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 264 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 5097 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 657 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 903 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 93 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


CAPITALIZATION or NOT – Can GST Officer Challenge It??

May 20, 2018 26034 Views 3 comments Print

If GST officer is allowed to challenge the accounting treatment it shall result in two different financial results under the GST Laws and under the Income Tax Laws. Same cannot be accepted as held in the case (supra).

Affordable Housing Through Credit Linked Subsidy – GST Perspective

May 20, 2018 3948 Views 4 comments Print

On January 18, the GST Council had extended the concessional rate of 12 per cent GST for construction of houses under the Credit Linked Subsidy Scheme (CLSS) to promote affordable housing, which has been given infrastructure status in 2017-18 budget.

56 Frequently Asked Questions on Practical Issues of GST– Part I

May 20, 2018 60678 Views 28 comments Print

At the time of transition of GST from July we claimed less ITC in the GST Returns but now we came to know that we have to claim more ITC relating prior GST period , the time given by the govt for availing that benefit already over , is there any chance for adjusting that ITC, can govt may extend the period?

Marine paints cannot be considered a Part of Ship under GST Laws

May 19, 2018 2079 Views 0 comment Print

Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017?

No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

May 19, 2018 10812 Views 0 comment Print

Appellant not eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in his books of Accounts.

E-way bill within state of Punjab to commence from 01.06.2018

May 19, 2018 10701 Views 0 comment Print

Generate the e-Way Bills from the e-Way Portal on trial basis to get well versed with the system before the implementation of intra-state e-Way Bill w.e.f. 01-06-2018 in Punjab

Form GSTR 3B due date for April 2018 extended to 22.05.2018

May 19, 2018 55440 Views 8 comments Print

It has been decided to extend the last date for filing of return in FORM GSTR-3B for the month of April, 2.018 for two days, i.e., till 22nd May, 2018. The notification in this regard shall be published shortly.

2 new features enabled in GSTN in Form GSTR-2A & GSTR-4A

May 19, 2018 16662 Views 0 comment Print

Information related to amendments made by supplier taxpayers in B2BA, CDNA, ISD & ISDA sections of their returns, are now available to normal tax payer, in auto drafted Form GSTR-2A. Form GSTR-2A is an auto drafted and read only form, based on data uploaded from the saved/submitted returns by supplier taxpayers.

Reimbursement – Whether Leviable to Tax in GST regime?

May 18, 2018 74130 Views 6 comments Print

Sometimes it happens that a supplier incurs certain expenses (e.g. travelling) and seeks reimbursement of the same along with his charges from his customer. Such supplier shows the reimbursement amount separately in the invoice. Can he avoid GST liability on such reimbursement is the issue for discussion in the present article ?

CBIC extends due date to file Form GSTR-3B for April, 2018

May 18, 2018 39405 Views 0 comment Print

Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018 to 22nd May, 2018 vide Notification No. 23/2018 – Central Tax Dated: 18th May, 2018. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, Notification No. 23/2018 – Central […]

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