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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


Section 34: GST Debit Note – Meaning, Issuance and ITC Rules

Goods and Services Tax : Learn about GST debit notes, their issuance, reporting, and ITC claims. Understand the rules, time limits, and impact on supplier ...

March 23, 2025 198 Views 0 comment Print

Comparison of Casual & Non-Resident Taxable Persons Under GST

Goods and Services Tax : The Goods and Services Tax (GST) framework differentiates between Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (N...

March 21, 2025 1887 Views 0 comment Print

Mandatory ISD Registration Under GST from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST becomes mandatory for businesses with multiple GST registrations under a single PAN...

March 21, 2025 33816 Views 0 comment Print

Transfer of Leasehold Rights In Land Not To Attract GST

Goods and Services Tax : Gujarat High Court rules transfer of leasehold rights in land is not subject to GST, clarifying it as transfer of immovable proper...

March 21, 2025 10044 Views 0 comment Print

All about Rule 86B: GST Electronic Credit Ledger Usage Restrictions  

Goods and Services Tax : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...

March 21, 2025 2205 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 633 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 312 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 93 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 84 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 141 Views 0 comment Print


Latest Judiciary


GST assessment order issued without DIN and signature is invalid: AP HC

Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...

March 21, 2025 372 Views 0 comment Print

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 348 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 684 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 2205 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 375 Views 0 comment Print


Latest Notifications


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 1707 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 159 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 84 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 291 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 240 Views 0 comment Print


GST payable on services provided by Esprit India to its associate concern in Hong Kong

November 22, 2018 1416 Views 0 comment Print

In re M/s Esprit India Private Limited (GST AAAR Haryana) Taxability of services provided by Esprit India to Its associate concern in Hong Kong EDCFE under GST regime.  AAAR upheld AAR order and held that The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies Also Read AAR […]

GST on Housing Societies for rendering Services to its Members

November 22, 2018 31209 Views 12 comments Print

The activities of the housing society attracts the levy of GST and the housing society would be required to register and comply with the GST Law. A Society is akin to a club, which is composed of its members. So, can a service provided by a Housing Society to its members be treated as service provided by one person to another.

Seizure of goods for expiry of e-way bill, expired after detention not justified

November 22, 2018 8538 Views 0 comment Print

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of […]

GST Practitioners Confirmation exam postponed to 17.12.2018

November 21, 2018 1347 Views 0 comment Print

Reference is invited to Press Release dated 1.11.2018 regarding exam for GST Practitioners cheduled on 7.12.2018. On account of Assembly Elections in some of the states on 7.12.2018, he date of the examination stands revised to 17.12.2018 (17th December 2018).

Dr. Hasmukh Adhia, the Finance Secretary, retires

November 21, 2018 1140 Views 0 comment Print

Arun Jaitely Dr. Hasmukh Adhia, the Finance Secretary, retires at the end of this month. He has been in the Finance Ministry for four years and held the specific responsibility of the Revenue Secretary for the last three years. As Secretary, Financial Services, Dr. Adhia showed his leadership in implementation of various social security programmes […]

Increase in base price by McDonald to deny benefit of Tax reduction is profiteering: NAA

November 21, 2018 1926 Views 0 comment Print

Shri Ravi Charaya Vs M/s Hardcastle Restaurants Pvt. Ltd (National Anti-Profiteering Authority) National Anti-Profiteering Authority (NAA) issue orders against M/s Hardcastle restaurants P Ltd ( Mcdonald) for charging more than than he could have by issuing incorrect invoce post reduction of GST from 18% to 5%. Amount of profiteering determined at Rs.7.49 crore. Company directed […]

Decoding GST Annual Return -GSTR-9

November 21, 2018 56961 Views 6 comments Print

As per section 44(1) read with rule 80 of CGST Rules, every registered person other than: an input service distributor, a person paying tax under section 51 (tax deduction at source) and a person paying tax under section 52 (collection of tax at source), a casual taxable person and a non-resident taxable person shall furnish an annual return for every financial year electronically in form GSTR-9 or other prescribed forms on or before the thirty first day of December following the end of such financial year.

GST Liability under RCM on US FDA Fees -Concept of Sovereign Function

November 21, 2018 15999 Views 1 comment Print

Whether the payment of fees to USFDA shall tantamount to import of services and hence shall require payment of tax under reverse charge mechanism ?

GST on Solar powered Robotic Cleaning Systems

November 20, 2018 4026 Views 0 comment Print

In re Ecoppia Scientific LLP (GST AAR Haryana) Q1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to […]

GSTR 9A – Annual return for Composition dealers to be filed on or before 31st December!

November 20, 2018 19872 Views 4 comments Print

The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for the period July 17 to March 2018 . It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.

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