Sponsored
    Follow Us:

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


Retrospective GST Registration Cancellation Can’t Invalidate Genuine ITC Claims: Calcutta HC

Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...

March 25, 2025 3 Views 0 comment Print

Provisional attachment under GST – Justified or a tool to harass taxpayers?

Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...

March 25, 2025 591 Views 0 comment Print

GST Case Law Compendium- March 25 Edition

Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...

March 25, 2025 924 Views 0 comment Print

ISD – A Better Way to Distribute ITC among Branches

Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...

March 25, 2025 2076 Views 0 comment Print

GST Appeals and Limitation: A Harsh Reality for Taxpayers

Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...

March 25, 2025 183 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 735 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 348 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 114 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 96 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 162 Views 0 comment Print


Latest Judiciary


GST Appeal Valid if Filed Within 90 Days of Order Communication: Karnataka HC

Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....

March 25, 2025 33 Views 0 comment Print

Calcutta HC Orders Fresh GST Notice for Lack of specific reasoning

Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...

March 25, 2025 45 Views 0 comment Print

Madras HC allows GST Assessment Appeal for Nirman Enconprojects

Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...

March 25, 2025 27 Views 0 comment Print

Contractor Cannot Claim Additional GST if Contract Rates Include GST: Kerala HC

Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...

March 25, 2025 45 Views 0 comment Print

GST SCN Pertaining to Separate Entity to Be Addressed as Preliminary Issue: Kerala HC

Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...

March 24, 2025 255 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 24/03/2025

Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...

March 25, 2025 54 Views 0 comment Print

Issue in filing applications (SPL 01/SPL 02) under waiver scheme

Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...

March 23, 2025 7578 Views 0 comment Print

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 228 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 126 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 324 Views 0 comment Print


Statutory provisions for filing of Annual GST Return

December 4, 2018 14793 Views 0 comment Print

This article will covers statutory provisions, applicability and return filing procedure of GST Annual Return Form GSTR 9, 9A. Annual Return is to be filed by 31st day of December following the end of Financial Year. For example for the FY 2017-18 due date would be 31st of December,2018.

CBIC disposes GST refunds to the tune of Rs 91,149 crores

December 3, 2018 435 Views 1 comment Print

Total GST refunds to the tune of Rs 91,149 crores have been disposed by CBIC and State authorities out of the total refund claims of Rs 97,202 crores received so far. Thus, the disposal rate of 93.77 per cent has been achieved.

Provisionally entertain GST TRAN-1 and other returns: HC

December 3, 2018 459 Views 0 comment Print

Alchem International Pvt. Ltd. Vs Union of India and Ors. (Rajasthan High Court) Respondents are directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Issue notice to respondents. Mr. Kinshuk Jain, learned counsel accepts […]

Date of Occupancy Certificate should be treated as date of completion: AAR

December 3, 2018 7920 Views 0 comment Print

In re Bindu Ventures (GST AAR Karnataka) (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer? The date […]

Format of letter for Acceptance of Appointment as GST Auditor

December 3, 2018 29214 Views 0 comment Print

Suggested format for Acceptance Letter <<<< Name and address of the entity>>>> Dear Sir, Sub: Our appointment as GST Auditors* (Joint Auditors*) under section 35(5) and section 44(2) of the CGST Act CGST Act read with Rule 80(3) of the CGST Rules [read with the corresponding provisions of the State / Union Territory Goods and Services Tax Acts] to certify the […]

GST on commodity of Eucalyptus/Polar Wood Waste in Logs

December 3, 2018 6222 Views 0 comment Print

In re M/s Sharda Timber (GST AAR Uttarakhand) Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%? The answer is […]

AAAR ruling on classification of Laminated Taurpalins of HDPE Woven Fabrics

December 3, 2018 1068 Views 0 comment Print

Tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63.

GSTR-9 Annual Return – Just a consolidate Return

December 3, 2018 26127 Views 1 comment Print

The much awaited Annual return (GSTR-9) was notified by CBIC vide Notification No. 39/2018 – Central Tax dated 04th September 2018 (though not available for filing on the portal till date) and Notification No. 49/2018- Central Tax dated 13.09.2018 notified Annual Reconciliation Statement (GSTR-9C) and as expected both forms are of no use to the […]

Relief in Penalty for minor discrepancies in e-way bill in Maharashtra

December 3, 2018 14859 Views 1 comment Print

Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement.

No further physical verification of same conveyance in Maharashtra unless info of GST Tax Evasion

December 3, 2018 2538 Views 0 comment Print

It is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31